Taxation of electronic commerce – a commentary
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Date
2019Author
Mwencha, Peter M
Type
ArticleLanguage
en_USMetadata
Show full item recordAbstract
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
URI
http://uonjournals.uonbi.ac.ke/ojs/index.php/ffd/indexhttp://erepository.uonbi.ac.ke/handle/11295/109488
Citation
Mwencha, P. M. (2019). TAXATION OF ELECTRONIC COMMERCE–A COMMENTARY. Financing for Development, 1(1).Publisher
Journal on FINANCING FOR DEVELOPMENT