problem, resident-based and source-based taxation, destination and origin principles are the general tax concepts and issues … taxation of e-commerce is researched in context of different tax jurisdictions. Article points out the essence of electronic … signature in e-commerce taxation as a solution to identification of taxpayer, jurisdiction to tax, and goods subject to taxation …

This paper offers an historical, economic, constitutional, and contextual survey of the New Zealand tax system. The … focus is on income tax, but the paper also briefly describes the “goods services tax”, the name given to the New Zealand … value added tax. The focus is on domestic taxation, but there is a brief survey of international elements.The paper …

on transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity … taxes at the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration … and enforcement, and tax equity …