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  • 标题:E-commerce Implications Potential Problems and Challenges in Malaysia
  • 本地全文:下载
  • 作者:Hajah Mustafa Mohd Hanefah ; Haslinda Hassan ; Zaleha Othman
  • 期刊名称:International Business Research
  • 印刷版ISSN:1913-9004
  • 电子版ISSN:1913-9012
  • 出版年度:2008
  • 卷号:1
  • 期号:1
  • 页码:43-43
  • DOI:10.5539/ibr.v1n1p43
  • 出版社:Canadian Center of Science and Education
  • 摘要:E-commerce transaction has grown immensely. It has directly or indirectly imposed a number of challenges to the government
    administration particularly to the tax system. There are mix views to the implication of e-commerce. Some opine that ecommerce
    improves tax system, while others belief that tax system was designed in the era where e-commerce does not exist,
    thus, creating problems to the tax system. This study, therefore, investigates the tax problems posed by e-commerce and
    solicit opinions from various parties on problems faced in taxing e-commerce.
    The findings reveal that tax administration was ranked as the highest potential tax problem, followed by tax evasion, double
    taxation, tax avoidance, and tax free. In addition, there is no significant difference in the subjects’ attitudes towards ecommerce
    and internet tax. Overall results show that subjects perceive e-commerce as creating tax problems, however, their
    views do not differ on tax liability from physically or electronically oriented commercial environment.
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