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The taxation of E-commerce

DSpace at IIT Bombay

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Title The taxation of E-commerce
 
Creator GANGAKHEDKAR, K
 
Description The growth of Internet commerce has presented policy Makers with a host of complex new issues over the last few years, from encryption to broadband access. One of the most vexing problem, however, is not a new issue, but an age-old one: taxation. On the one hand, free-market libertarians argue that online retail transactions should stay beyond the reach of the taxman (and if new technologies should sound the death knell for nearly all governments, so much the better!). Meanwhile, state and local officials in every country around the world, including ours, view the Internet as a tide that will erode local and regional tax bases with devastating consequences as more and more sales move from the brick-and-mortar retailers on "XYZ Road" to the ether of cyberspace. Practically every sector of business today is using the Internet in some way to enhance their operations. Indeed, investments in the computer technology and equipment needed to tap into this network are a primary source of the productivity gains that are driving today's robust economic growth. Of perhaps even greater significance, is the fact that the Internet is a relatively new phenomenon and its potential for future growth and adaptation is virtually limitless. With electronic commerce, or e-commerce, expected to experience strong growth in the years ahead, it was inevitable that transactions in this cyberspace marketplace would become of interest to the taxman. But, the very nature of the Internet and the importance of the Internet to tomorrow's economy also raise the question of whether e-commerce should or even could be taxed. And, if so, how? The purpose of this paper is to look into some of the issues in taxing Internet commerce. The paper covers some of the known problems in this field and has tried to promote a discussion of the issues. The issues have been drawn heavily from the extensive body of research that has already been conducted on these subjects. These documents are listed in the bibliography attached.
 
Publisher INST ELECTRONICS TELECOMMUNICATION ENGINEERS
 
Date 2011-08-03T06:56:41Z
2011-12-26T12:54:05Z
2011-12-27T05:41:25Z
2011-08-03T06:56:41Z
2011-12-26T12:54:05Z
2011-12-27T05:41:25Z
2000
 
Type Article
 
Identifier IETE TECHNICAL REVIEW, 17(4), 221-228
0255-9609
http://dspace.library.iitb.ac.in/xmlui/handle/10054/8935
http://hdl.handle.net/10054/8935
 
Language en