亚马逊的税务合规

IF 1.8 3区经济学 Q2 BUSINESS, FINANCE

National Tax Journal Pub Date : 2022-04-20 DOI:10.1086/719199

Celeste K. Carruthers, W. Fox, Lawrence M. Kessler, Matthew N. Murray

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引用次数: 1

摘要

从2012年到2014年，亚马逊向田纳西州的购买者发送了三封电子邮件，提供了他们潜在的使用税义务以及如何支付的信息。这些信息并没有威胁到执法，但它们包含的信息可能会提高人们的意识，降低合规成本。在每封电子邮件之后，消费者使用税申请量短暂增加了3-5倍，但新付款的价值太小，不足以在总收款中产生显著差异。在收到每封邮件后的几个月里，营业税的缴纳并不例外。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Tax Compliance in the Amazon

From 2012 to 2014, Amazon sent three emails to Tennessee purchasers with information about their potential use tax obligations and how to pay them. The messages did not threaten enforcement, but they included information that likely raised awareness and lowered the cost of compliance. Following each email, the volume of consumer use tax filings briefly increased by a factor of 3–5, but the value of new payments was too small to register a significant difference in total collections. Business tax payments were not exceptional in the months following each email.

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来源期刊

National Tax Journal Multiple-

CiteScore

3.40

自引率

11.80%

发文量

期刊介绍： The goal of the National Tax Journal (NTJ) is to encourage and disseminate high quality original research on governmental tax and expenditure policies. Articles published in the regular March, June and September issues of the journal, as well as articles accepted for publication in special issues of the journal, are subject to professional peer review and include economic, theoretical, and empirical analyses of tax and expenditure issues with an emphasis on policy implications. The NTJ has been published quarterly since 1948 under the auspices of the National Tax Association (NTA). Most issues include an NTJ Forum, which consists of invited papers by leading scholars that examine in depth a single current tax or expenditure policy issue. The December issue is devoted to publishing papers presented at the NTA’s annual Spring Symposium; the articles in the December issue generally are not subject to peer review.