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Research on C2C E-Commerce Taxation Based on Mixed Decision Game

Research on C2C E-Commerce Taxation Based on Mixed Decision Game

Jiamian Yu, Haiyan Yu
Copyright: © 2022 |Volume: 30 |Issue: 3 |Pages: 14
ISSN: 1062-7375|EISSN: 1533-7995|EISBN13: 9781799897279|DOI: 10.4018/JGIM.20220701.oa8
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MLA

Yu, Jiamian, and Haiyan Yu. "Research on C2C E-Commerce Taxation Based on Mixed Decision Game." JGIM vol.30, no.3 2022: pp.1-14. http://doi.org/10.4018/JGIM.20220701.oa8

APA

Yu, J. & Yu, H. (2022). Research on C2C E-Commerce Taxation Based on Mixed Decision Game. Journal of Global Information Management (JGIM), 30(3), 1-14. http://doi.org/10.4018/JGIM.20220701.oa8

Chicago

Yu, Jiamian, and Haiyan Yu. "Research on C2C E-Commerce Taxation Based on Mixed Decision Game," Journal of Global Information Management (JGIM) 30, no.3: 1-14. http://doi.org/10.4018/JGIM.20220701.oa8

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Abstract

The rapid rise of C2C e-commerce in China has brought serious difficulties to China's tax collection and management. Based on the principle of progressive taxation, the necessity of Taxation on C2C e-commerce is analyzed and discussed. It is shown that the absence of Taxation in C2C e-commerce is contrary to the principle of tax equity and tax neutrality, and the tax revenue is lost.It is demonstrated that it is imperative that China to implement C2C e-commerce taxation in a comprehensive and standardized way. By constructing a hybrid decision game model between C2C business operators and tax authorities, the static game analysis of incomplete information is conducted for the balance of interests between tax authorities and e-commerce operators.