The laws on managing taxpayer information in e-commerce activities

Abstract

The laws on managing taxpayer information in e-commerce activities are an important content of tax administration laws. The tax administration laws have provisions to manage taxpayer information in general and taxpayer information in e-commerce activities in particular. This article analyses some theoretical legal issues on taxpayer information management in e-commerce activities, evaluates the current state of the law on this subject, and proposes some solutions to improve legal provisions on taxpayer information management in e-commerce activities in Vietnam.