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Taxation in Electronic Commerce | ||
| journal of the college of basic education | ||
| Article 1, Volume 15, Issue 64, 2010, Pages 177-186 | ||
| Author | ||
| Zahra Hadi Saeed | ||
| Abstract | ||
| E-commerce is a form of commercial cooperation, which includes electronic interaction between the parties participating in the process of trade exchange, instead of tangible interaction, or direct connection [1] (Al Allak, 2003,p 149), E-commerce implies the implementation of electronic transactions on the exchange of documents, e-mail, electronic newsletters, fax, e-money and other electronic means [2] (Radhwan, 1999,p 15)It seems that the combination of e-commerce tax collection would be an important source of state resources, is characterized by the continuing increase, commensurate with the size of e-trade, as they involve the collection development policy fit with the nature of electronic commerce activity.That individuals and institutions are favoring the conclusion of contracts and business transactions on the Internet to the lack of costs in terms of value and time alike. Add to that, the restriction of tax systems on commercial transactions without a traditional electronic systems makes it a limited tax efficient.Elements of taxable income in e-commerce Items of income that are subject to taxation in e-commerce can be divided into two main types: A) Business Profits (businesses). This profit from continuing operations - sales, operations and profit from the capital. B) Returns. It means that the organization receives money for the use or right to use the virtual funds or funds, such as patents, copyrights, use of scientific and artistic works and more. | ||
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