Lacharite, Jason R.
June 2008
BC Studies;Summer2008, Issue 158, p93
Academic Journal
The article discusses the implications of electronic commerce (e-commerce) for tax collection in the developed world. It was said that business-to-consumer and business-to- business e-commerce has posed a range of challenges for tax authorities in the Organisation for Economic Cooperation and Development (OECD). Various experts have suggested that further developments in the adoption of electronic commerce platforms are likely to make it more difficult for taxing agencies to collect revenues from certain personal, corporate, and consumption tax sources. One of the principal concerns is the extent to which cross-border Internet shopping will undermine the tax collection powers of OECD governments.


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