Rasmussen, Bo Sandemann - School of Economics and Management, University of Aarhus - 2004
-commerce should receive preferential tax treatment are considered. Although no firm recommendations can be provided some interesting … considered
separately. Subsequently various arguments supporting the view that
e-commerce should receive preferential tax … suggested.
Keywords: E-commerce, commodity taxation, tax principles, revenue
loss, preferential tax treatment, auditing.
JEL: H …