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Regulation Of Taxation On Electronic Commerce In Tanzania An Analysis Of The Role Of The Law
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Book Synopsis Regulation of Taxation on Electronic Commerce In Tanzania. An Analysis of the Role of The Law by : Datius Didace
Download or read book Regulation of Taxation on Electronic Commerce In Tanzania. An Analysis of the Role of The Law written by Datius Didace and published by GRIN Verlag. This book was released on 2022-11-23 with total page 125 pages. Available in PDF, EPUB and Kindle. Book excerpt: Bachelor Thesis from the year 2022 in the subject Law - Tax / Fiscal Law, grade: 23.3.2, Mzumbe University, language: English, abstract: This study explores three specific research questions: Is the absence of clear law governing taxation of e-commerce the main challenge facing taxation of e-commerce in Tanzania? Does the tax legislation in Tanzania effectively help toward achieving tax compliance on electronic commerce in Tanzania? How effective is the Tanzanian legal framework and the regulatory pieces of machinery on the taxation of e-commerce in Tanzania? The research assumes that, the challenges in respect of taxation of e-Commerce are centered on determination of value of supply of goods and services, permanent establishment and place of supply of goods and services and also payment services in Electronic Business Transaction. All these challenges which have not well been articulated by the tax laws in Tanzania makes the Government to lose revenue from taxation of E-commerce. Based on taxation of electronic commerce including all people involved in selling and buying of products online like taxation of income to the people who sell products like shoe clothes, domestic equipment, transport facilities, Cars, Laptops, and other products by using websites, Instagram, WhatsApp status as well as by attaching their products on YouTube consumer based retail sites and get customers finally to sell their products and trading in product services using computer networks such as the internet. This revenue loss is particularly worrying to governments that 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 study 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 legal and policy recommendations which, if implemented, would provide tax administrations with an appropriate and effective response to some of the challenges of Electronic Commerce.
Book Synopsis Taxing Global Digital Commerce by : Arthur Cockfield
Download or read book Taxing Global Digital Commerce written by Arthur Cockfield and published by Kluwer Law International B.V.. This book was released on 2019-11-07 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digital commerce – the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services – has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown as well. This latest edition of the preeminent text on the taxation of digital transactions revises, updates and expands the book’s coverage. It includes a detailed and up-to-date analysis of income tax and VAT developments regarding digital commerce under the OECD and G20 Base Erosion and Profit Shifting (BEPS) reforms. It explores the implications of digital commerce for US state sales and use tax regimes resulting from the 2018 US Supreme Court decision in Wayfair. It discusses cross-border tax in the United States while continuing to focus on tax developments throughout the world. Analysing the practical tax consequences of digital commerce from a multijurisdictional perspective, and using examples to illustrate the application of different taxes to digital commerce transactions, the book offers in-depth treatment of such topics as the following: how tax rules governing cross-border digital commerce are increasingly applied to all cross-border activities; how tax rules and institutional processes have evolved to confront challenges posed by digital commerce; how an emerging ‘tax war’ is developing whereby different countries are unilaterally imposing new tax rules on cross-border digital commerce; how technology enhances tax and cross-border tax information exchanges; how technology reduces both compliance and enforcement costs; cross-border consumption tax issues raised by cloud computing; and different approaches to the legal design of VAT place of taxation rules. The authors offer insightful views on the likely development of new approaches to taxing cross-border digital commerce. This edition, while building on the analysis of the relationship between traditional tax laws and the Internet in the first edition and its predecessors, contains a more explicit and systematic consideration of digital commerce issues and the ongoing policy responses to them. Tax professionals and academics everywhere will welcome the important contribution it makes towards the design of cross-border tax rules that are both conceptually sound and practical in application. ‘A tour de force … much larger and richer than its predecessors … a massive contribution to the growing literature on the taxation of e-commerce.’ – Rita de la Feria, British Tax Review ‘Provides important understandings for ongoing policy discussions … I would warmly recommend.’ – P. Rendahl, World Journal of VAT/GST Law
Book Synopsis Global Perspectives on E-Commerce Taxation Law by : Subhajit Basu
Download or read book Global Perspectives on E-Commerce Taxation Law written by Subhajit Basu and published by Routledge. This book was released on 2016-04-22 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: In its most advanced form, e-commerce allows unidentified purchasers to pay obscure vendors in 'electronic cash' for products that are often goods, services and licenses all rolled into one. This book considers the implications for the domestic and international tax systems of the growth of e-commerce. It covers a wide variety of activities, from discussion of the principles governing direct and indirect taxation, to explanation of the implementation and use of e-commerce on the part of businesses as well as the application of existing tax principles in this field. With its focus on the broader issues surrounding the expansion of e-commerce and its attention to the problems arising internationally in this field, Global Perspectives in E-Commerce Taxation Law will appeal to scholars worldwide.
Book Synopsis Global E-business Law & Taxation by : Ana D. Penn
Download or read book Global E-business Law & Taxation written by Ana D. Penn and published by . This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: As electronic commerce has taken off around the world, countries have struggled to participate in the boom without sacrificing key tax revenue. In recent years, there has been a worldwide explosion in the regulation of e-business, particularly in the area of taxation. Global E-Business Law and Taxation offers expert insight and guidance for practitioners who are involved in e-business transactions. The contributors of this publication, local tax practitioners with in-depth knowledge of their respective jurisdictions, share expert commentary and analysis with the reader. Global E-Business Law and Taxation compares and contracts e-business tax laws and regulations in North America; Europe, the Middle East and Africa; Latin America; Asia; Australia; and select offshore jurisdictions. Each of the regional sections includes an analysis of e-business taxation developments in major countries within the region.
Book Synopsis Taxing Global Digital Commerce by : Arthur J. Cockfield
Download or read book Taxing Global Digital Commerce written by Arthur J. Cockfield and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: E-commerce -- the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services in the marketplace -- has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown as well, particularly in the cross-border context. This latest edition of the preeminent text on the taxation of cross-border e-commerce transactions -- formerly titled Electronic Commerce and International Taxation (1999) and Electronic Commerce and Multijurisdictional Taxation (2001) -- revises, updates, and significantly expands the book's coverage, reorganizing its presentation and adding several new chapters. It includes a detailed and up-to-date analysis of VAT developments regarding e-commerce, and explores the implications of e-commerce for the US state and local sales and use tax regime as well as with respect to US and foreign international income tax laws. Analysing the practical tax consequences of e-commerce from a multijurisdictional perspective and using examples to illustrate the application of different taxes to e-commerce transactions, the book offers in-depth treatment of such topics as: (a) how tax rules governing cross-border e-commerce are increasingly applied to all cross-border activities; (b) how tax rules and institutional processes have evolved to confront challenges posed by e-commerce; (c) how technology enhances cross-border tax information exchanges; (d) how technology reduces compliance and enforcement costs; (e) US state and local sales and use tax issues raised by cloud computing; and (e) different approaches to the legal design of VAT place of taxation rules. This edition, while building on the analysis of the relationship between traditional tax laws and the Internet in earlier editions, contains a more explicit and systematic consideration of e-commerce issues as well as the ongoing policy responses to them. This SSRN post contains the book's Table of Contents, Preface, and Chapter 1.
Book Synopsis Tax Compliance in Tanzania by : Kibuta Ongwamuhana
Download or read book Tax Compliance in Tanzania written by Kibuta Ongwamuhana and published by African Books Collective. This book was released on 2011 with total page 252 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the problem of low-level tax compliance in Tanzania. It proceeds from the premise that high-level taxpayer compliance is essential to the success of the tax system. The author argues that tax enforcement alone will not of itself lead to high level tax compliance, and posits that there is a strong link between good governance and compliance. He argues further that taxpayers' attitudes towards taxation and towards government in general are formed in a social context, including factors such as perceived fairness of the tax structure, the ability of government to deliver services to its people and the legitimacy of government.
Download or read book E-commerce written by Julian J. B. Hickey and published by Jordan Publishing (GB). This book was released on 2000 with total page 368 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text examines in detail the tax issues raised by electronic commerce. It provides a guide from the UK perspective to the business and tax law frameworks applicable to information technology and e-commerce. Practical examples illustrate the points considered.
Book Synopsis Toward a National Tax Policy for E-commerce by : Peter Lee U
Download or read book Toward a National Tax Policy for E-commerce written by Peter Lee U and published by . This book was released on 2006 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis International Taxation of Electronic Commerce by : Richard A. Westin
Download or read book International Taxation of Electronic Commerce written by Richard A. Westin and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The bricks and mortar of commercial law as we know it are crumbling into dust. Electronic commerce sweeps away the very foundations of what was not so long ago our most solid, comfortable, and secure legal system. In its most advanced form e-commerce allows unidentified purchasers to pay obscure vendors, in `electronic cash,' for products that are often goods, services, and licenses all rolled into one. A payee may be no more than a computer that can take up `residence' anywhere at the drop of a hat; national boundaries are of no consequence whatsoever. Taxation authorities are understandably dismayed. This book, now in its second edition, is a minutely detailed overview of current reality in the worldwide huddle of revenue regimes as they try to cope with the most daunting challenge they have ever had to face. It analyzes a number of fast-moving trends in the behaviors of national taxation authorities, web-based companies, VoiP, certain low-tax (or no-tax) jurisdictions, and international organizations that have significant bearing on the future development of the taxation of e-commerce. These trends include the following: how United States domestic and international tax rules are being interpreted in the effort to accommodate e-commerce; the powerful retailers' lobby against the moratorium on U.S. state and local sales tax on Internet transactions; how VAT rules in EU countries and other jurisdictions are being restructured to accommodate international e-commerce; new theories of income and payment characterization, and in particular the influential OECD ongoing study; and the crucial discussion over what constitutes a `permanent establishment for tax purposes.
Book Synopsis Electronic Commerce and Multi-Jurisdictional Taxation by : Richard Doernberg
Download or read book Electronic Commerce and Multi-Jurisdictional Taxation written by Richard Doernberg and published by Springer. This book was released on 2001-09-19 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Electronic Commerce and Multi-Jurisdictional Taxation (2001) is the successor to the widely-acclaimed Electronic Commerce and International Taxation (1999). The new edition contains expanded and enhanced consideration of the tax treatment of electronic commerce from both an income tax and a consumption tax perspective. Not only does the new edition provide a detailed and up-to-date analysis of VAT developments regarding e-commerce, but it also explores the implications of e-commerce for the US state and local sales and use tax regime. It discusses developments in Europe and the United States while enlarging its focus to include the tax treatment of e-commerce in China, India, Canada, Australia, and throughout the world. At the same time, the authors have deftly woven the latest OECD and European Community developments into the fabric of the book. There is no other book on the market today that analyzes the practical tax consequences of e-commerce with the multi-jurisdictional and multi-tax perspective of this insightful work by distinguished academics and practitioners Richard Doernberg, Luc Hinnekens, Walter Hellerstein, and Jinyan Li.
Book Synopsis Taxation, Data and Destination by : Julia Sinnig
Download or read book Taxation, Data and Destination written by Julia Sinnig and published by . This book was released on 2022 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency by : Peter Casey
Download or read book Electronic Fiscal Devices (EFDs) An Empirical Study of their Impact on Taxpayer Compliance and Administrative Efficiency written by Peter Casey and published by International Monetary Fund. This book was released on 2015-03-30 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt: Several administrations have adopted electronic fiscal devices (EFDs) in their quest to combat noncompliance, particularly as regards sales and the value-added tax (VAT) payable on sales. The introduction of EFDs typically requires considerable effort and has costs both for the administration and for the taxpayers that are affected by the requirements of the new rules. Despite their widespread use, and their considerable cost, EFDs can only be effective if they are a part of a comprehensive compliance improvement strategy that clearly identifies risks for the different segments of taxpayers and envisages measures to mitigate these risks. EFDs should not be construed as the “silver bullet” for improving tax compliance: as with any other technological improvement the deployment of fiscal devices alone cannot achieve meaningful results, whether in terms of revenue gains or permanent compliance improvements.
Book Synopsis Taxation of Electronic Commerce by : K. C. Gopalakrishnan
Download or read book Taxation of Electronic Commerce written by K. C. Gopalakrishnan and published by . This book was released on 2001 with total page 350 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United Nations Conference on Trade and Development Publisher :United Nations Publications ISBN 13 : Total Pages :300 pages Book Rating :4.:/5 (318 download)
Book Synopsis E-Commerce and Development Report 2001 by : United Nations Conference on Trade and Development
Download or read book E-Commerce and Development Report 2001 written by United Nations Conference on Trade and Development and published by United Nations Publications. This book was released on 2001 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report reviews trends important for developing countries trying to take advantage of ICT and the Internet. It supplies basic facts and statistics about electronic commerce and considers their relevance to developing economies, especially in relation to tourism, business-to-business markets, and electronic government. It also offers recommendations for creating enabling environments for e- commerce. China's ICT strategy is considered in detail. No index. Annotation copyrighted by Book News, Inc., Portland, OR
Book Synopsis Importing Into the United States by : U. S. Customs and Border Protection
Download or read book Importing Into the United States written by U. S. Customs and Border Protection and published by . This book was released on 2015-10-12 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Explains process of importing goods into the U.S., including informed compliance, invoices, duty assessments, classification and value, marking requirements, etc.
Book Synopsis The Value-added Tax by : Charles E. McLure
Download or read book The Value-added Tax written by Charles E. McLure and published by A E I Press. This book was released on 1987 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt: Updated discussion on the value-added tax system with reference to the business transfer tax from theoretical point of view considered.
