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| Tekijä: | Jin, D.Y. |
| Otsikko: | E-tax or e-commerce: The debate on taxing electronic commerce transactions |
| Lehti: | Journal of Internet commerce
2003 : VOL. 2:1, p. 65-87 |
| Asiasana: | Electronic commerce Taxation Internet Public sector USA |
| Vapaa asiasana: | e-commerce |
| Kieli: | eng |
| Tiivistelmä: | For businesses and consumers, electronic commerce provides unprecedented opportunities through faster,...and more convenient access to markets. However,tax authorities are concerned that Internet commerce will deplete tax revenue by reducing sales. The authorities are trying to impose a tax on transactions undertaken over the Internet. This paper addresses the impact of non-taxation of electronic commerce tax revenues. It also discussed the main reasons for and against an Internet tax. It finally examines the adequacy of the Internet tax and whether it is feasible or not. |
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