Apoorva Sri A R, Sastra Deemed to be University, Thanjavur.
ABSTRACT
In spite of the ongoing advancement of technology and digitization, e-commerce is constantly growing in this digital era. This provides a wide variety of choices of products and services to consumers. However, the revolution of technology has presented enormous hurdles and challenges to tax authorities and legislators throughout the world. E-commerce has transformed traditional business patterns by facilitating cross-border transactions and establishing a borderless digital marketplace. This paper aims to highlight the difficulties related to the transactions that are made online in the boundless and fast-expanding digital world of e-commerce. Further, it explores the role of technology in fulfilling tax obligations, emphasizing the significance of digital technologies and data analytics in establishing fair e-commerce taxation. This article investigates ideas for successfully taxing e-commerce while encouraging expansion as well as rivalry in the digital era. It also highlights the significance of international collaboration and consensus in developing an e-commerce taxation structure. The main issues, such as finding a suitable jurisdiction for taxation, tax avoidance, tax loss, and revenue collection in e-commerce, since e-commerce continues to evolve, these are subject to change. Taxation and technological processes have always had complicated ties. The aim of this research is to provide a more comprehensive evaluation of the various difficulties regarding e-commerce taxes in the digital era and the need for tax reform in this digital marketplace.
Keywords: E-Commerce, Tax, Technology, Digitalization, Legislation.
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