Tigre, Paulo Bastos (contributor) - 2002 - [Elektronische Ressource]
threat to tax revenues for as long as e-commerce
remains tax-exempt; on the other, the Internet can facilitate both tax … collection and the
processing of tax returns, reducing the revenue leakage and transaction costs
associated with the tax system … persists about
specifics — notably of consumption tax treatment. Developing countries probably stand
to gain in the near …