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Title:
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E-COMMERCE AND TAXATION |
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Author(s):
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Bo Sandemann Rasmussen |
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ISBN:
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972-98947-8-7 |
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Editors:
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Nitya Karmakar and Pedro Isaías |
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Year:
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2004 |
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Edition:
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Single |
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Keywords:
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E-commerce, commodity taxation, tax principles, revenue loss, administrative costs, auditing. |
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Type:
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Oral Presentation - 20 minutes |
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First Page:
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331 |
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Last Page:
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338 |
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Language:
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English |
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Cover:
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Full Contents:
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click to dowload 
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Paper Abstract:
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The design of e-commerce taxation has occupied politicians, legal tax experts and economists for quite some time. Con-sidering the cases of digitalized goods and physical goods separately it is analyzed to what extent it is possible to tax e-commerce transactions with particular emphasis on the administrative procedures needed to enforce effective taxation of the e-commerce transactions. Building on these analyses various options for taxing e-commerce are considered and their desirability is evaluated. While it is likely that e-commerce in digitalized goods is better left untaxed it may be desirable to tax e-commerce in physical goods. If, however, substantial costs are involved with sustaining the administrative proce-dures necessary for taxing e-commerce it may be preferable to leave e-commerce transactions untaxed altogether. |
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