d be treated similarly to “Main Street” vendors selling the same goods and services. With many state governments facing record budget deficits, pressure to levy sales tax online is likely to increase. [12]
In order to tax e-commerce correctly, several strategies can be adopted as follows:[13]
1. The tax rules should clearly specify when the tax is to be paid, how it is to be paid, and how the amount to be paid is to be determined. Lack of certainty in the tax system reduces the confidence taxpayers.
2. A tax should be due at a time that is most convenient for the taxpayer.
3. The costs to collect a tax should be kept to a minimum for both the government and taxpayers.
4. The tax law should be simple so that taxpayers can understand the rules and comply with them correctly and in a cost-efficient manner.
5. The effect of the tax law on a taxpayer’s decisions as to how to carry out a particular transaction or whether to engage in a transaction should be kept to a minimum.
6. The tax system should not impede or reduce the productive capacity of the economy.
7. Taxpayers should know that a tax exists and how and when it is imposed upon them and others.
8. The tax system should enable the government to determine how much tax revenue will likely be collected and when.
4. Fraud
When the Internet was booming, more and more concerns are raised about consumer safety and the possibility of their credit card numbers being stolen during the online无忧论文 【http://www.uklunwen.com】 purchasing process. Consumer’s fear of online fraud has long been the bane of e-commerce, which holds back retailers placing an ever-increasing emphasis on web trading.
Before the Internet, credit card fraud was limited by opportunity. Thieves could take only as many numbers as they could find on new cards mailed to home mailboxes, billing statements, or carbon receipts in checkout-counter wastebaskets. Sorting through a cardholder's trash or raiding mail costs lots of labor work. With the growth of online shopping, illegal access to card numbers has happened quickly. If the database that stores thousands of credit card numbers is poorly protected, it can be caught easily.
For all of the engineers with advanced degrees chasing solutions to the online-fraud problem, one of the latest strategies comes straight from a grade-school curriculum: working and playing together.[14] In order to prevent the fraud, lots of companies adopt several methods. For example, with online fraud on the rise, Visa USA has stepped up efforts to ensure the safety of its online transactions. The credit-card company shored up its Visa Secure Commerce, a series of online security measures aimed at protecting cardholders and merchants.[15] Leading e-commerce companies launch Worldwide E-commerce Fraud Prevention Network. These companies include Amazon.com, American Express, Buy.com and Expedia.com.
American Express conceived the idea for the Fraud Prevention Network in early 2000 and was quickly j |
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