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    Taxation of electronic commerce – a commentary

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    Date
    2019
    Author
    Mwencha, Peter M
    Type
    Article
    Language
    en_US
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    Abstract
    The advent of e-commerce provides a new way of conducting commercial transactions in today’s global market. However, despite being considered as an important developmental and trade facilitation tool, the rapid growth of e-commerce has fueled a global debate about the nature of taxation regimes to be used to curb the revenue losses at sub-national, national and international levels emanating from its usage without stifling its development. This revenue loss is particularly worrying to governments which rely heavily on tax revenue as a source of funding their fiscal programs. To provide a better understanding of this critical but complex subject, this paper explores the issues related to e-commerce taxation through a review of relevant extant literature. It analyzes the challenges posed by the growth of e-commerce and makes proposals on how e-commerce can be developed with proper tax regulations by articulating key policy recommendations that will aid/inform the establishment of a sound regulatory framework for e-commerce taxation. The study has important policy recommendations which if implemented, would provide tax administrations with an appropriate and effective response to some of the challenges of electronic commerce
    URI
    http://uonjournals.uonbi.ac.ke/ojs/index.php/ffd/index
    http://erepository.uonbi.ac.ke/handle/11295/109488
    Citation
    Mwencha, P. M. (2019). TAXATION OF ELECTRONIC COMMERCE–A COMMENTARY. Financing for Development, 1(1).
    Publisher
    Journal on FINANCING FOR DEVELOPMENT
    Subject
    Electronic commerce, taxation, e-taxation, digital disruption, Kenya.
    Collections
    • Faculty of Arts & Social Sciences (FoA&SS / FoL / FBM) [6704]

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