search query: @indexterm taxation / total: 1872
reference: 422 / 1872
| Author: | Lee, J. K. Hwangbo, Y. |
| Title: | Cyberconsumption taxes and electronic collection systems: a canonical consumer-delivered sales tax |
| Journal: | International Journal of Electronic Commerce
2000 : WINTER, VOL. 4:2, p. 61-82 |
| Index terms: | Electronic commerce Electronic shopping Taxation Consumption Customers |
| Language: | eng |
| Abstract: | The study analyzes existing consumption tax systems and proposes a new cybersonsumption tax policy called the Consumer-Delivered Sales Tax for use in the electronic commerce environment. It shows that the Canonical CDS tax system can be implemented using ordinary electronic payment systems, such as electronic fund transfers, electronic credit cards, and electronic cash. |
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