Electronic Commerce and Development: Fiscal Implications of Digitized Goods Trading

Teltscher, Susanne

doi:10.1016/s0305-750x(02)00033-5

Cited by 28 publications

(20 citation statements)

References 2 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…The task has however, never been simple, until the introduction of the modern information technology which has simplified this task. The advancement of tax compliance has pointed at improvements in administration fiscal of systems (Teltscher, 2002). Tax compliance is mainly achieved when majority of taxpayers voluntarily file their tax returns and pay resultant tax liabilities as stipulated in the tax laws, without the intervention of the tax authorities through enforcement.…”

Section: Electronic Filing and Tax Compliancementioning

confidence: 99%

Effect of e-tax filing on tax compliance: A case of clients in Harare, Zimbabwe

Obert¹,

Rodgers²,

Tendai³

et al. 2018

Afr. J. Bus. Manage.

View full text Add to dashboard Cite

There is underutilisation of electronic tax filing systems in tax agencies despite the presence of electronic tax administration systems. The objective of this study was to find how this has influenced tax compliance. Data collection was mainly through a questionnaire. Analysis of data was done through SPSS Version 20 and Excel. The study concluded that electronic filing system actually influences tax compliance. The study also established that there was a positive attitude by clients towards electronic filing. Electronic filing has also significantly increased the ease of doing business. Correlation analysis revealed a positive correlation (0.533) between assessing tax obligations accurately and the ease of doing business. The study was mainly directed at large clients and to one component of compliance which is filing, with less focus on other components of compliance, hence, the study recommends more research on the impact of e-filing on payment and e-filing on tax evasion and avoidance.

show abstract

Section: Electronic Filing and Tax Compliancementioning

confidence: 99%

Effect of e-tax filing on tax compliance: A case of clients in Harare, Zimbabwe

Obert¹,

Rodgers²,

Tendai³

et al. 2018

Afr. J. Bus. Manage.

View full text Add to dashboard Cite

show abstract

“…Estimates for the size of this burgeoning space vary widely from Gartner Group's prediction of $7.29 trillion by 2004 to Goldman Sachs' estimation of $1.5 trillion (Kearney, 2000), shows that the future hold great promise for adopters. Similarly, McGaughey (2002) and Teltscher (2002) indicated the growth prospects of B2B are substantial and has outpaced all of other forms of EC. Furthermore, Teltscher (2002) based on data gathered from Forrester has predicted the revenues from EC to increase from US$657 billion in 2000 to US$12.8 trillion by 2006.…”

Section: Introductionmentioning

confidence: 99%

“…Similarly, McGaughey (2002) and Teltscher (2002) indicated the growth prospects of B2B are substantial and has outpaced all of other forms of EC. Furthermore, Teltscher (2002) based on data gathered from Forrester has predicted the revenues from EC to increase from US$657 billion in 2000 to US$12.8 trillion by 2006. From these two figures 80% of the EC revenue will be from B2B transactions (Pires and Aisbett, 2003).…”

Section: Introductionmentioning

confidence: 99%

Non-business E-Commerce in Malaysia: An Investigation of Key Adoption

Igau¹

2011

American Journal of Economics and Business Administration

View full text Add to dashboard Cite

Problem statement: Non-business EC is a relatively new research niche in the general ecommerce stream. Application of e-commerce by profit oriented organization already become bread and butter but still limited applied in non-business sectors such as academic institutions (as in the present study), non-profit organizations, religious organizations and government agencies. Nowadays e-commerce becomes crucially essential in reducing their expenses and improving their operations. Therefore, application of this new innovation should enhance to no non-business sectors to be livelier. Understanding the key factors of facilitating and adopting the e-commerce in non-business are still need to enrich in particularly within Malaysian context. A field survey was conducted to determine key factors that facilitate the adoption of non-business EC in Malaysian Universities. Approach: One main focus of IT implementation research has been to determine why people accept or reject new technology. The current research will explore why Non-business institutions will accept or reject ecommerce. Since e-commerce adoption decision is a strategic one, a comprehensive list of potential facilitators and non-facilitators for the strategic use of information technology was derived from past research. Thus factors used as the basis for collecting data from 65 schools, centers and units from 5 public universities in Kota Kinabalu and Kuala Lumpur. These data were factor-analyzed to determine the key underlying dimensions of facilitators. On the basis of the resulting 5 dimensions namely, relative advantage, network orientation, information efficiency, innovativeness and competitiveness, regression analysis was done to determine the impact of the 5 dimensions on adoption. Results: They suggest that relative advantage, network orientation and information efficiency are the most important facilitators to the used of e-commerce in non-business sectors. Inhibitors were not estimated eventually, as there were no non-users among the respondents. Conclusion: The results implies the non-business sectors should look into advantages, network orientation and information efficiency as a strategic based for implementing e-commerce in more effective manner to achieve their goals.

show abstract

“…The OECD was soon recognised as an international leader and catalyst in advancing the debate on international tax aspects of e-commerce (Teltscher 2002(Teltscher :1141. During 1998, the OECD agreed on a number of generally accepted tax principles, usually referred to as the Taxation Framework Conditions that should apply to the taxation of ecommerce.…”

Section: Introductionmentioning

confidence: 99%

“…According to Teltscher (2002Teltscher ( :1138, there is a legitimate concern, especially among the governments of developing countries, about potential tax base erosion due to e-commerce, if domestic and international rules are not modified to take into account e-commerce developments. It is essential that the South African government ensures that tax base erosion does not occur due the development of e-commerce.…”

Section: Introductionmentioning

confidence: 99%

Digitised products: how compliant is South African value‐added tax?

Swardt

Oberholzer²

2006

Meditari Accountancy Research

View full text Add to dashboard Cite

E-commerce has changed the way in which business is conducted. One instance of this is that it has made the digitisation of products possible. This shift has severe implications for traditional consumption taxes, which were developed under the premise of a physical presence in a tax jurisdiction. A large number of countries in the world that impose Value-Added Tax (VAT) on the supply of goods and services, including South Africa, are affected by this shift. The Organisation for Economic Cooperation and Development (OECD) has suggested a number of principles that should apply to consumption taxes in e-commerce. These principles are intended to provide fiscal climates in which e-commerce can flourish and ensure taxation systems that secure individual countries' tax bases. A comparison between the OECD principles and the rules pertaining to the imposition of VAT in South Africa on the supply of digitised products reveals several discrepancies and uncertainties. A baseline survey among VAT specialists in South Africa, conducted in order to substantiate these findings, confirmed these discrepancies and uncertainties in practice.

show abstract

Electronic Commerce and Development: Fiscal Implications of Digitized Goods Trading

Cited by 28 publications

References 2 publications

Effect of e-tax filing on tax compliance: A case of clients in Harare, Zimbabwe

Effect of e-tax filing on tax compliance: A case of clients in Harare, Zimbabwe

Non-business E-Commerce in Malaysia: An Investigation of Key Adoption

Digitised products: how compliant is South African value‐added tax?

Contact Info

Product

Resources

About