Research on Influence of Digital Economy on Taxation

DOI

10.2991/hsmet-17.2017.97How to use a DOI?

Keywords

digital economy, taxation, tax

Abstract

The rapid development of digital economy has brought new subjects to the traditional economic model. This paper firstly demonstrates the necessity of tax collection in the digital economy environment and then analyses the impact of the digital economy on taxation, including challenges and opportunities, in order to provide some references for the relevant researchers.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Pinna Li
PY  - 2017/02
DA  - 2017/02
TI  - Research on Influence of Digital Economy on Taxation
BT  - Proceedings of the 2017 International Conference on Humanities Science, Management and Education Technology (HSMET 2017)
PB  - Atlantis Press
SP  - 468
EP  - 472
SN  - 2352-5398
UR  - https://doi.org/10.2991/hsmet-17.2017.97
DO  - 10.2991/hsmet-17.2017.97
ID  - Li2017/02
ER  -