Examining international e-commerce tax approaches and the impact of these approaches on increasing tax efforts in Iran
The purpose of this study is to examine the aspects of different approaches to taxing international e-commerce to promote e-commerce tax efforts in Iran. The four approaches considered include: not charging taxes, applying special e-commerce tax laws, applying traditional trade tax laws, and tax exe...
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| Автори: | , |
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| Формат: | Artigo |
| Мова: | Inglês |
| Опубліковано: |
Payame Noor University
2026-02-01
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| Серія: | حسابداری دولتی |
| Предмети: | |
| Онлайн доступ: | https://gaa.journals.pnu.ac.ir/article_12625_dfe5f0ee85baf4ba3f6e40f99f30531e.pdf |
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