英语论文网

历史上和行政方面的税收和税收系统、税收和税务系统已经超出记忆的限制而存在着。它一直都是整个有组织的社会中，历史、社会和行政的发展的驱动力。在当今的英国，拥有所有错综复杂的经济体系，税收的基本重要意义可以从它绝对的和明显的结果看出。[1]当我们的社会持续增长，就会迅速从通常的传统经济体制转向更基于数字化信息的体制。通过这种数字化的增值的方法，已经在大多数经济体系中变得越来越洲际化。然而，通过与迅速移动的方式比较，基于原则的税法在过去几十年演变且主要与涉及交易有形产品的税收交易有联系，它还未到达一个平台，满足不断发展的技术。这个税收问题似乎随着新技术产生，变得不可避免了。

电子商务的兴起质疑了税收政策的基本问题。对于电子商务有明确的商业担忧，可能被不清晰和过时的税收法律阻挡，特别是如果双重税收增加

Tax and taxation systems have been in existence way beyond the limits of memory. It has been the driving force in developments historically, socially and administratively throughout organized societies. In present day UK, as with all intricate economic systems, the fundamental significance of taxation can be seen from its absolute and glaring result. [1] As our society continues to grow, there is a swift move from the usual traditional economy system to one based more on digitized information. The value added through this digitized method has become increasingly intercontinental in most financial systems. However, by way of contrast to the swift move, tax laws which are based on principles that evolved decades ago and relates primarily to tax transactions involving tangible products within a single jurisdiction is yet to step up to the game to meet up with evolving technology. This tax issue seems unavoidable with new technology [2] .

The rise of electronic commerce raises fundamental questions of tax policy. There are clear commercial fears that e-commerce may be held back by unclear and obsolete tax laws, particularly if double taxation augments, as tax authorities struggle to carry out their duties effectively to tax a novel profit source. Taxing authorities are worried that existing tax laws will not be able to capture electronic transactions properly, thereby reducing the tax base. Also, with the rise of sophisticated means of communications which opened up the market front from the traditional mode to an electronic business in turn connotes that theoretically speaking, there will be less difficulty for businesses to move across form one jurisdiction to another, in search of more favorable and conducive tax rates. The spheres mostly affected by tax base erosion in the short term are products that are easily digitized and easily grasped through the electronic media: books, music, travel arrangements, software and information supply, banking and financial services etc [3] .

Our current tax systems were built to operate in a (more) physical environment in which most transactions are documented in writing at the place where taxable transactions occur or taxable income arises. These vital transaction features cannot be presumed in this new environment; the flexibility and adaptability of tax systems to these changed circumstances becomes even more important therefore than usually the case. There is also the potential for transactions to be hidden. E-commerce encompasses not only the internet, but also the transactions conducted on private networks. Even on the internet, the large size of online activity could make discovery of transactions very complex. The efficacy of a tax system depends eventually on the assent of taxpayers to be taxed. The collection of tax is based on the intentional disclosure of information by ind