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Information Systems Management Volume 23, 2006 - Issue 1
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E-Commerce

Fair or Not? the Taxation of E-Commerce

Christia Victor An independent consultant in the Nashville, Tennessee, area with more than 20 years experience in the IT field. She holds an M.B.A. and is currently seeking an M.S. degree in accounting and IS at Middle Tennessee State University. She can be reached at [email protected].
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Wen-Jang Jih A professor of computer information systems at the Jennings A. Jones College of Business of the Middle Tennessee State University. Dr. Jih can be reached at [email protected].
Pages 68-72 | Published online: 21 Dec 2006

References

  • Accounting Technology . 2004 . Streamlined Sales Tax Project Update , 20 ( 2 ) : 29
  • Anderson , S. 2002 . E-Commerce Eludes the Tax Man . Multinational Monitor , 23 ( 3 ) : 14 – 17 .
  • Ericson , N. 2004 . The Ins and Outs of the Streamlined Sales Tax . Catalyst , 44 ( May/June )
  • Haas , A. F. 2004 . Internet Taxation: The Battle Begins . Journal of State Taxation , 23 ( 1 ) : 43 – 50 .
  • Johnson , P. A. 2003 . A Current Calculation of Uncollected Sales Tax Arising from Internet Growth . The Direct Marketing Association ,
  • Jossi , F. 2003 . The Taxing Issue of E-Commerce . Fedgazette , 15 ( 6 ) : 9
  • Journal of Taxation . 2005 . Congress Extends . Amends Internet Tax Freedom Act , 102 ( 1 ) : 3
  • Steil , D. J. 2004 . Streamlined Sales and User Tax: A Multi-State Agreement . Spectrum , 77 ( 2 ) : 19 – 20 .
  • U.S. Census Bureau . 2004 . www.census.gov/mrts/www/data/html/04Q4.html
  • Vadum , M. 2004a . State & Local Finance: Study: Internet Tax Losses Could Reach $38B by 2008 . Bond Buyer , 349 ( 31928 ) : 5
  • Vadum , M. 2004b . Internet Tax Moratorium: Backers Say Moratorium Would Help Consumers and Industry . Bond Buyer , 347 ( 31846 ) : 33

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