A Study on the Importance of E-Commerce Taxation

Authors

  • Esha Handa Assistant Professor in Commerce, Arya Adarsh Girls College Madlauda, Panipat, Haryana Author

Keywords:

E-commerce, Taxation, Tax, Internet

Abstract

Tax policies affecting the Internet have significant ramifications for the proceeded with growth of online business and trade, just as the future of both corporate and individual privacy. This paper investigates a portion of the issues concerning both domestic and international Internet taxation, surveys the present Internet Tax Freedom Act, breaks down web based business and its effects on taxing systems all through the world, and gives contentions to and against web based business taxation and regulation.

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References

National Conference of State Legislatures, Fiscal Affairs, “State Fiscal Outlook for 2000,” Jan. 5, 2015

Hardesty, David (2015). “Internet-Based Sales to the United States,” October 28, 2015 http://ecommercetax.com/doc/122898.htm.

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Reid & Davidson (2017). “The E-Commerce Dialogue Continues,” Tax Planning International E-Commerce, January 2017.

Cline & Neubig (2016). “Masters of Complexity and Bearers of Great Burden: The Sales Tax System and Compliance Costs for Multistate Retailers,” September 8, 2016

Doernberg, R. & Hinnekens, L. (2015). “Electronic Commerce and International Taxation,” Kluwer Law Interna-tional, December 2015, 4.2.4.

D.J. Johnston (2016). Secretary-General of the OECD ‘Taxation and social progress’ Editorial The OECD Observer No 215, January 2016, www.oecd.org/publications/observer/215/e.toc.htm.

A Goolsbee (2017). ‘In a world without borders: the impact of taxes on internet commerce’ National Bureau of Economic Research (NBER) Working Paper No 6863, Cambridge, MA, 2017

Internet World ‘Build it yourself’ is motto of sites selling everything from golf clubs to CDs to bicycles’ Internet World 2 March 2016, at http://www.internetworld.com/print/current/ecomm/ 19980302-build.html

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Published

2019-03-01

How to Cite

[1]
“A Study on the Importance of E-Commerce Taxation”, JASRAE, vol. 16, no. 4, pp. 622–626, Mar. 2019, Accessed: Mar. 13, 2026. [Online]. Available: https://ignited.in/index.php/jasrae/article/view/14946