Relevance of e-commerce for taxation: an overview.

Abstract

Taxation has provided the backdrop to many historical, social, and administrative exhibitions throughout the existence of organized society. To gather taxes presumes the existence of authority to impose and muster it. In most cases, this authority is wielded through the State. Consequently, taxation is clearly part of a political economy. This paper is not meant to be a comprehensive history of the taxation of e-commerce nor a detailed analysis of the legal arguments involved. Instead, it takes a brief and necessarily simplified gaze at current practices and principles surrounding the taxation and by what mode they are likely to be applied