Examining tax revenue losses from the C2C mode of electronic commerce in China

LIU, YITONG (2018) Examining tax revenue losses from the C2C mode of electronic commerce in China. [Dissertation (University of Nottingham only)]

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Abstract

This paper started with the basic concepts of e-commerce and tax revenue and adopted the methods of econometrics in attempts to prove the existence of the tax loss of C2C e-commerce mode and elaborate the tax loss degree. The issue of tax in C2C e-commerce mode was explored through the conductive process of the impacts of C2C mode on tax revenue in the research, wherein it selected the proportion of C2C scale in the total retail sales of consumer goods as the index measuring the development condition of C2C e-commerce, chose the tax revenue as the index quantifying the tax development, meanwhile selected the total retail sales of consumer goods and the total amount of online retail shopping as the index quantifying the retail industry of real economy and had a conduction effect. In this paper, the influence degree of the online retail shopping of C2C e-commerce on retail price index through establishing was explored and the measurement model for the proportions of retail price index and C2C limit in the total retail sales of consumer goods was analyzed to work out the influence degree of online retail shopping of C2C e-commerce on the tax through the positive correlation between retail price index and tax revenue.

The research results (multiple regression analysis) showed that when the proportion of C2C limit in total retail sales of consumer goods increased 1%, the tax revenue would decrease RMB 0.1310908 trillion. It could be seen that the tax loss, value of import and export, and the business volume under C2C mode had obvious impacts on the total tax amount. The null hypothesis was rejected and the alternative assumptions were approved. In other words, there was a linear relationship between dependent variables and independent variables.

The research shed some light on tax loss issues in China under the mode of C2C. With a combination of qualitative analysis, tax administration theory, empirical measurement analysis results and foreign experiences, the prevention solution to the tax loss issue of Chinese e-commerce and primary policy suggestions about the tax loss of Chinese domestic e-commerce were proposed in this paper. As a typical country under the commercial mode of C2C, tax loss issues in China were analyzed for reference of other countries.

Item Type: Dissertation (University of Nottingham only)
Depositing User: Liu, Yitong
Date Deposited: 29 Apr 2022 14:01
Last Modified: 29 Apr 2022 14:01
URI: http://eprints.nottingham.ac.uk/id/eprint/54221

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