dc.contributor.author | Mwencha, Peter M | |
dc.date.accessioned | 2020-05-14T08:17:53Z | |
dc.date.available | 2020-05-14T08:17:53Z | |
dc.date.issued | 2019 | |
dc.identifier.citation | Mwencha, P. M. (2019). TAXATION OF ELECTRONIC COMMERCE–A COMMENTARY. Financing for Development, 1(1). | en_US |
dc.identifier.uri | http://uonjournals.uonbi.ac.ke/ojs/index.php/ffd/index | |
dc.identifier.uri | http://erepository.uonbi.ac.ke/handle/11295/109488 | |
dc.description.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 | en_US |
dc.language.iso | en_US | en_US |
dc.publisher | Journal on FINANCING FOR DEVELOPMENT | en_US |
dc.subject | Electronic commerce, taxation, e-taxation, digital disruption, Kenya. | en_US |
dc.title | Taxation of electronic commerce – a commentary | en_US |
dc.type | Article | en_US |