Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Contents
What
A
is e-commerce?
Some
Tax
policy implications
Suggested
What is e-commerce?
A broad definition
Interactions
What is e-commerce?
A narrower definition (i-commerce)
Limited
Defined
Includes
What is e-commerce?
Business-to-consumer
(b2c) examples
History of e-commerce
Source: OECD, The Economic and Social Impact of Electronic Commerce, 1999.
History of e-commerce
E-commerce
In
Prior
changes in communications
technologies also have led to evolution of
business models
b2b
84%
86%
88%
92%
91%
92%
80%
70%
60%
US b2c
US b2b
50%
40%
30%
20%
16%
14%
12%
10%
9%
8%
8%
0%
1998
1999
2000
2001
2002
2003
10
700
612.2
Billions of dollars
600
500
Internet
Total
400
300
200
100
18
8
0
1998
1999
11
12
$5.1 billion
Net income
$-0.4 billion
13
Segment
CDnow
Music Boulevard
Amazon
FirstParts
Virtual Dreams
Music
Music
Books
Components
Adult entertain.
Source: OECD, The Economic and Social Impact of Electronic Commerce, 1999, p. 100.
35%
33%
26%
30%
25%
14
80% in 1999
declining to less than 60% in 2003.
15
50%
40%
30%
20%
10%
0%
1998
1999
2000
2001
2002
2003
16
is contributing to U.S.
economic growth by raising productivity
The
17
18
Boyle, Peterson, Sample, Schottenstein, and Sprague, The Emerging International Tax
Environment for Electronic Commerce, Tax Management Memorandum, February 18, 1999.
19
20
highlights a number of
anomalies and weaknesses in tax systems
21
technological developments
will provide tools for assuring tax compliance
22
23
1 PricewaterhouseCoopers,
24
U.S.
25
26
deliberations should be
guided by four basic tax policy principles:
1. Neutrality
2. Simplicity
3. Free trade
4. Technological efficiency
27
28
29
30
31
Conclusion