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Tax regulation and e-commerce: Should New Zealand monitor and minimise tax revenue loss?


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This article sets the general context for the taxation of e-commerce transactions in the modern global environment. It then explains the principles of desirable taxation systems, and considers how these relate to the development and taxation of e-commerce.

Item Type: Journal article
Uncontrolled Keywords: tax, e-commerce, revenue loss
Subjects: K Law > K Law (General)
Divisions: Schools > Centre for Business, Information Technology and Enterprise > School of Business and Adminstration
Depositing User: Clinton Alley
Date Deposited: 10 Dec 2014 23:27
Last Modified: 21 Jul 2023 03:28

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