%0 Journal Article %A Mahmudzadeh, Mahmood %A Hassnazadeh, Mohammad %T Taxation of E-Commerce: An Introduction to E-Tax Law in Iran %J Quarterly Journal of Economic Research and Policies %V 14 %N 37 %U http://qjerp.ir/article-1-295-en.html %R %D 2006 %K E-Commerce Taxation, Digital Goods, Countries Experiences, %X 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. %> http://qjerp.ir/article-1-295-en.pdf %P 85-117 %& 85 %! %9 Research %L A-10-23-123 %+ %G eng %@ 1027-9024 %[ 2006