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

dc.contributor.advisor	Drampian, Arthur
dc.contributor.author	Harutyunyan, Garegin
dc.date.accessioned	2014-07-22T13:16:53Z
dc.date.available	2014-07-22T13:16:53Z
dc.date.created	2007-12
dc.date.issued	2014-07-22
dc.identifier.uri	https://dspace.aua.am/xmlui/handle/123456789/423
dc.description.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.	en_US
dc.language.iso	en_US	en_US
dc.subject	E-commerce	en_US
dc.subject	Tax administration	en_US
dc.subject	Public revenues	en_US
dc.title	E-commerce: issues of tax administration and prospects to increase public revenues	en_US
dc.type	Thesis	en_US
dc.academic.department	Political Science and International Affairs Program (MPSIA)