IMPLEMENTATION OF A VIRTUAL ENTERPRISE WHICH CONSTRUCTS INTERNATIONAL E – TAXATION MECHANISMS OF E – COMMERCE USING SYSTEMIC ANALYSIS

摘要

E-commerce is a continiously growing new market. Electronic commerce provides a fundamentally new way of conducting commercial transactions. The economic distance between producers and consumers shrinks, new products and markets are being created and traditional intermediaries are being replaced. Since e-commerce is a global phenomenon, new challenges arise in areas such as taxation, where governments wish to raise revenue without distorting economic or technological choices. rnScope of this paper is the presentation of the project that implements a virtual enterprise that constructs International E – Taxation mechanisms of E – Commerce. The theoretical background of this project is examined concerning the analysis and designing of the architecture of the specific virtual enterprise using systemic methodologies. An overview of matters of E-Taxation is also given, such as the effect of a web server in a country, the effect of in – country Web site hosting services, the character of transactions involving digital products and the systemic attribution of profits to a Web Server. This paper deals with the application of the already established theoretical background. It presents the virtual enterprise that constructs the International E-Taxation mechanisms and an enterprise that deals with E-commerce and that is being taxed according the E-Taxation procedure mentioned. The project was implemented with IBM’s Web Sphere.