A Mobile-Agent-Based E-Commerce Taxation Model

With the rapid growth of e-commerce worldwide in the recent years, the e-commerce taxation issue is attracting more and more attention all over the world. Tax evasion, mitigation and avoidance in electronic commerce is a growing menace. To curb this aggravating problem, modern technologies are employed for the purpose of eliminating tendencies of avoidance. The purpose of this paper is to try to solve the problems with technological means. On the basis of the e-commerce taxation workflow, we first propose the two novel concepts of the electronic invoice (EI) and the electronic tax voucher (ETV) in this paper. Then, we present a mobile-agent-based e-commerce taxation model and give the implementation and the simulation of the model by the means of Aglets platform