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首页> 外文期刊>Journal of Internet Commerce >E-Tax or E-Commerce: The Debate on Taxing Electronic Commerce Transactions
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E-Tax or E-Commerce: The Debate on Taxing Electronic Commerce Transactions

机译：电子税还是电子商务：对电子商务交易征税的辩论

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摘要

For businesses and consumers, electronic commerce provides unprecedented opportunities through faster, easier, and more convenient access to markets just by the click of a mouse. However, tax authorities, including state and local governments, worry that their revenues may plunge as more and more commerce moves to the Internet. They are concerned that Internet commerce will deplete state and local government revenue by reducing sales and use taxes. They are trying to impose a tax on transactions undertaken over the Internet to replenish their shortage of tax revenue. The paper addressed the impact of non-taxation of electronic commerce on stale and local government's tax revenues. It also discussed the main reasons for and against an Internet tax. It finally examines the adequacy of the Internet tax and whether it is feasible or not.
机译：对于企业和消费者而言，电子商务通过单击鼠标即可更快，更轻松，更方便地进入市场，从而提供了前所未有的机会。但是，包括州和地方政府在内的税务部门担心，随着越来越多的商业转移到Internet，其收入可能会下降。他们担心互联网商务会通过减少销售和使用税来消耗州和地方政府的收入。他们试图对通过互联网进行的交易征税，以补充其税收收入的不足。该论文探讨了电子商务不征税对陈旧和地方政府税收收入的影响。它还讨论了支持和反对互联网税的主要原因。最后，它检查了互联网税的适用性以及是否可行。

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