E-commerce: issues of tax administration and prospects to increase public revenues

Abstract

This essay discusses main problems that tax authorities in many countries face in addressing the process of taxation of electronic commerce. It analyzes examples of problems posed by the growth of e-commerce in the context of international direct and indirect taxation. Current international policy issues are subject of discussion in this the essay. The essay also analyzes e-commerce sector of Armenia and makes some recommendations regarding development and taxation of electronic commerce.