Email this article Exploring E-commerce Opportunities for a Better International Trading and Tax Revenue Generation: A Review for Developing Countries
Abstract
E-commerce trading platforms are increasingly adopted by different users owing to the platforms’ nature of simplifying online trading and promoting the delivery of goods and services over long distances around the world. Yet, many developing nations are not adjusting to the e-commerce technological advancements and changes, despite its huge contributions to production, distribution, job creation, digital economy and electronic tax revenue generation. These led to the loss of tax revenues, especially in the informal e-commerce operation. However, a digital transformation strategy is highly needed and should be paid more attention to, by developing nations toward encouraging e-commerce users to be patriotic and tax complaints. As such, this paper recommends among others that the government agencies under different ministries of trades and digital economies, are to provide a free or subsidised e-commerce business registration as part of the ease of doing business in developing countries to collect online taxes and to track down the concealed e-commerce operators toward boosting revenue generation and remittances.
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