E-Commerce Research Proposal
METHODS IN BUSINESS RESEARCH
RESEARCH PROPOSAL
HOW WILL TAXES EFFECT E-COMMERCE IN A GLOBAL ECONOMY?
ABSTRACT:
The rationale behind this research proposal presentation involves the process of E-commerce and Taxation as how the taxes effect e-commerce within the global economy as the Internet Tax Freedom Act, provides ban on the state taxation of Internet transactions and that the legislators are expected to vote on whether to extend the ban or to make it permanent within issues and that the decision will affect e-commerce businesses. This issue impacts on any business selling goods and services over the Internet that the Internet taxation issue doesn't directly affect e-commerce in the global economy as e-commerce has grown and struggled to establish itself as the Act prohibits taxes on Internet access, taxes on specific products sold online that are not taxed offline and duplicate taxes on transactions that the states could tax. Electronic commerce tax administration in Canada was the subject of Tax Executives Institute (TEI) comments to Canada's Minister of National Revenue as it should continue to receive input from the business community in the efforts to work towards better agreement on taxation of electronic commerce. Several specific issues were addressed. The proposal will examine the growth of electronic commerce in commercial activities and administrative issues that arise from electronic commerce and adopt the important methods to address certain issues. The research aims and objectives will help shape the policy positions to participate in the consultative process in order to appreciate the opportunity to discuss such views.
AIMS AND OBJECTIVES
The aims and objectives for this research proposal will need to understand how e-commerce and taxation works in effect to the global economy in Canada with support to TEI as this presentation aims to give a clear emphasis of e-commerce taxation as to what it brings forth for the positive
RESEARCH PROPOSAL
HOW WILL TAXES EFFECT E-COMMERCE IN A GLOBAL ECONOMY?
ABSTRACT:
The rationale behind this research proposal presentation involves the process of E-commerce and Taxation as how the taxes effect e-commerce within the global economy as the Internet Tax Freedom Act, provides ban on the state taxation of Internet transactions and that the legislators are expected to vote on whether to extend the ban or to make it permanent within issues and that the decision will affect e-commerce businesses. This issue impacts on any business selling goods and services over the Internet that the Internet taxation issue doesn't directly affect e-commerce in the global economy as e-commerce has grown and struggled to establish itself as the Act prohibits taxes on Internet access, taxes on specific products sold online that are not taxed offline and duplicate taxes on transactions that the states could tax. Electronic commerce tax administration in Canada was the subject of Tax Executives Institute (TEI) comments to Canada's Minister of National Revenue as it should continue to receive input from the business community in the efforts to work towards better agreement on taxation of electronic commerce. Several specific issues were addressed. The proposal will examine the growth of electronic commerce in commercial activities and administrative issues that arise from electronic commerce and adopt the important methods to address certain issues. The research aims and objectives will help shape the policy positions to participate in the consultative process in order to appreciate the opportunity to discuss such views.
AIMS AND OBJECTIVES
The aims and objectives for this research proposal will need to understand how e-commerce and taxation works in effect to the global economy in Canada with support to TEI as this presentation aims to give a clear emphasis of e-commerce taxation as to what it brings forth for the positive
Bibliography: Bentley, Duncan. 2003. "International Constraints on National Tax Policy." Tax Notes International 24 (June 16): 1127-44. Bernstein, Jack Bird, Richard M. 2002. "The Tax Kaleidoscope: Perspectives on Tax Reform in Canada." Canadian Tax Journal 18 (5): 444-78. Reprinted 2002 in vol. 50: 668-92. Bird, Richard M.1994 Bird, Richard M., and Pierre-Pascal Gendron. 1998. "Dual VATs and Cross-Border Trade: Two Problems, One Solution?" International Tax and Public Finance 5 (3): 429-42. Bird, Richard M., and Pierre-Pascal Gendron Bird, Richard M., and Kenneth J. McKenzie (2001) "Taxing Business: A Provincial Affair?" C.D. Howe Institute Commentary 154. Toronto: C.D. Howe Institute. Bird, Richard M., and Jack M Bird, G. and R. Rajan. "Time to Reconsider the Tobin Tax Proposal?". New Economy 6 (1999): 229-33. Bird, R Bruce, Donald, and William F. Fox. 2000. "E-commerce in the Context of Declining State Sales Tax Bases." National Tax Journal 53 (4): 373-88. Canada