E-commerce: A taxing regime to tax
E-commerce is a new mechanism to transact business either locally or globally by using the internet or web.In line with the terrific development of e-commerce technology, taxation of e-commerce has also become a major challenge in the world which needs to be addressed seriously.The tax authority has...
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my.uum.repo.175422016-04-14T06:56:30Z http://repo.uum.edu.my/17542/ E-commerce: A taxing regime to tax Mat Udin, Noraza Adebayo, Lamidi Wasiu HF Commerce E-commerce is a new mechanism to transact business either locally or globally by using the internet or web.In line with the terrific development of e-commerce technology, taxation of e-commerce has also become a major challenge in the world which needs to be addressed seriously.The tax authority has found that the taxation of online transaction is taxing because of the nature of e-commerce and the way it operates.This paper discusses the e-commerce environment including its features and nature which consequently leads to the challenges and difficulties in charging relevant taxes on this kind of business transaction.Discussions on taxation principles and taxes related to e-commerce are also included.In addition, this paper explains various aspects of challenges to tax e-commerce transaction which may cause revenue losses to the Nations.The paper ends with a brief conclusion and recommendation sin order to sustain the competitive advantage of e-commerce. 2015-10-20 Conference or Workshop Item PeerReviewed application/pdf en http://repo.uum.edu.my/17542/1/26_ICoEC2015%20178-184.pdf Mat Udin, Noraza and Adebayo, Lamidi Wasiu (2015) E-commerce: A taxing regime to tax. In: International Conference on E-Commerce (ICoEC) 2015, 20-22 Oktober 2015, Kuching, Sarawak, MALAYSIA. http://icoec.my/index.php/proceedings/5-icoec-2015-proceedings/109-e-commerce-a-taxing-regime-to-tax |
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HF Commerce Mat Udin, Noraza Adebayo, Lamidi Wasiu E-commerce: A taxing regime to tax |
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E-commerce is a new mechanism to transact business either locally or globally by using the internet or web.In line with the terrific development of e-commerce technology, taxation of e-commerce has also become a major challenge in the world which needs to be addressed seriously.The tax authority has found that the taxation of online transaction is taxing because of the nature of e-commerce and the way it operates.This paper discusses the e-commerce environment including its features and nature which consequently leads to the challenges and difficulties in charging relevant taxes on this kind of business transaction.Discussions on taxation principles and taxes related to e-commerce are also included.In addition, this paper explains various aspects of challenges to tax e-commerce transaction which may cause revenue losses to the Nations.The paper ends with a brief conclusion and recommendation sin order to sustain the competitive advantage of e-commerce. |
format |
Conference or Workshop Item |
author |
Mat Udin, Noraza Adebayo, Lamidi Wasiu |
author_facet |
Mat Udin, Noraza Adebayo, Lamidi Wasiu |
author_sort |
Mat Udin, Noraza |
title |
E-commerce: A taxing regime to tax |
title_short |
E-commerce: A taxing regime to tax |
title_full |
E-commerce: A taxing regime to tax |
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E-commerce: A taxing regime to tax |
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E-commerce: A taxing regime to tax |
title_sort |
e-commerce: a taxing regime to tax |
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2015 |
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http://repo.uum.edu.my/17542/1/26_ICoEC2015%20178-184.pdf http://repo.uum.edu.my/17542/ http://icoec.my/index.php/proceedings/5-icoec-2015-proceedings/109-e-commerce-a-taxing-regime-to-tax |
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