TAXATION OF E-COMMERCE TRANSACTIONS: ANALYZING TURNOVER TAX IN ONLINE SALES
Keywords:
E-commerce taxation, turnover tax, digital economyAbstract
The rapid expansion of e-commerce has significantly transformed the global retail landscape, presenting new challenges for taxation authorities. Turnover tax in online sales has become a critical subject in tax policy, necessitating effective strategies for fair revenue collection while ensuring business compliance. This article examines the implications of turnover tax in e-commerce, exploring its economic effects, legal frameworks, and enforcement mechanisms. By analyzing case studies and international practices, we aim to provide insights into optimizing taxation policies to accommodate the digital economy.
References
OECD (2021). Tax Challenges Arising from
Digitalisation: Economic Impact Assessment.
European Commission (2020). Digital Services
Tax: Policy Implications and Future Outlook.
South Dakota v. Wayfair, Inc., 585 U.S. ___
(2018).
World Bank (2022). E-Commerce Taxation in
Developing Economies.
IMF (2023). Global Digital Taxation: Challenges
and Strategies.
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