|
Taxation of E-Commerce: An Introduction to E-Tax Law in Iran
|
Mahmood Mahmudzadeh *   , Mohammad Hassnazadeh |
|
|
|
Abstract: (20909 Views) |
| Taxation of E-Commerce (EC) is one of the main challenges of
Governments in the future. Traditional methods for taxation cannot
respond in EC environment, because of the special features of EC
such as the existence of digital goods, new kinds of assets, electronic
payment, etc.
Results indicate that EC has little effects on wealth tax and is
most effective on the selling tax. Firms and consumers can exchange
digital goods without registration. EC can improve import tax with
transparent international law. Tax exemption causes little decline in
government revenues in the short term, whereas its cost will be very
large in the long-run.
Governments should try to identify and register E-Corporations,
E-Shops, E-Employment, and collect EC taxation. Governments
should also consider simplicity, implementation and consistency of
rules in E-Commerce taxation and try to announce criteria such as
economic basics, special character of EC, discrimination principles
and transaction security. |
|
| Keywords: E-Commerce Taxation, Digital Goods, Countries Experiences |
|
|
Full-Text [PDF 390 kb]
(6344 Downloads)
|
|
Type of Study: Research |
Subject:
General
|
|
|
|
|
|
|
| Add your comments about this article |
|
|
|
