Internet enabled business and taxation: A literature review

Clinton, Alley and McQueen, Robert J. and Mandal, Debashish (2013) Internet enabled business and taxation: A literature review. New Zealand Inland Revenue . 44-Appendix 312.

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Abstract or Summary

This report has been commissioned to review the academic literature on taxation related to electronic commerce. The main body of academic literature related to the linkage of taxation and electronic commerce is discussed in section three of this report. Section two of the report is intended to be scene and context setting for the core of the report in section three. Section four briefly identifies several opportunities for further research relevant to the theme of this report. Rather than just a broad and detailed academic review of the literature of interest only to academic researchers, the report has been focused by the authors on areas that may potentially be of interest to Inland Revenue with regards to changing forms of businesses that are enabled by the Internet, and issues that may impact how future tax policy may develop. The report has been written as part literature review (of electronic commerce research areas that are particularly relevant to a taxation context), and part discussion document (to raise awareness of potential areas where new policy approaches may be needed). The main reference resource of the report is the structured overview of electronic commerce literature from the last decade, which is presented in Appendix B. Over five hundred published academic journal articles are identified and briefly described under a subject structure. Citation information is provided in the reference list at the end of the Appendix so that full articles can be located and purchased if required.

Item Type:Journal article
Keywords that describe the item:e-commerce, taxation
Subjects:K Law > K Law (General)
Divisions:Schools > Centre for Business, Information Technology and Enterprise > School of Business and Adminstration
ID Code:3520
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Deposited On:10 Dec 2014 23:32
Last Modified:10 Dec 2014 23:32

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