A administração dos cibertributos

Authors

  • Luis Carlos Cancellier de Olivo

DOI:

https://doi.org/10.5007/%25x

Abstract

This work identifies some procedures that happen in the cyberspace scope, like the WEB providers tributation. It also discusses the charging of some taxes as the income tax and the IPVA through the Net, as well as the duty-free eletronic book and distance education. It presents how the EU is facing the tributation of business by e-mail. Finally, it establishes the view of the managers and law professionals regarding this digital reality phenomenon, the "cibertax". KEYWORDS: Internet; Tributation; E-commerce

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Published

2000-01-01

How to Cite

Olivo, L. C. C. de. (2000). A administração dos cibertributos. Journal of Administration Science, 2(3), 57–66. https://doi.org/10.5007/%x

Issue

Ano 2 - Número 3 - Abril de 2000

Section

Articles

License

The author transfers all copyright of the article to Revista Ciências da Administração, with any reproduction, total or partial, in any means of publication, printed or electronic, being prohibited, without the prior and necessary authorization being requested and, if obtained, will include the competent registration and thanks to the Magazine.


Licença Creative Commons
This work is licensed under a Creative Commons Atribuição-NãoComercial-SemDerivações 4.0 Internacional.