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INTERNET TAXATION.

14002. INTERNET TAXATION.

This termpaper provides an overview and analysis of the challenges, opportunities, and complexities surrounding local, state and international taxation of Internet-based activities. The analysis begins with a brief overview of Internet commerce and the challenges it presents for tax authorities and businesses. The next section of the research paper provides a description and overview of current U.S. law and practices as they are applied to Internet commerce transactions. Following this, the paper examines the international perspective on Internet taxation. The next two sections examine the arguments for and against the implementation of Internet taxes—focusing closely on the debate in the United States. A final section of the essay reviews some of the current proposals for implementing an e-commerce based taxation scheme. KEYWORDS: internet sales tax taxation web ecommerce term paper. APA Style. 26 pages, 67 footnotes, 28 bibliographic sources. 6,883 words.

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