期刊名称：International Business & Economics Research Journal
印刷版ISSN：1535-0754
电子版ISSN：2157-9393
出版年度：2002
卷号：1
期号：2
语种：English
出版社：The Clute Institute for Academic Research
摘要：Tax policies affecting the Internet have important implications for the continued growth of e-commerce and trade, as well as the future of both corporate and individual privacy. This paper explores some of the issues concerning both domestic and international Internet taxation, reviews the current Internet Tax Freedom Act, analyzes e-commerce and its effects on taxing systems throughout the world, and provides arguments for and against e-commerce taxation and regulation.
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