الإنجليزية 1433

E-Commerce Taxation: Prospects and Challenges E-commerce taxation is a major concern for international agencies and tax authorities worldwide. In its most advanced form, e-commerce allows unidentified purchasers to pay obscure vendors in 'electronic cashfor products that are often goods, services and licences all rolled into one. A payee may be no more than a computer that can take up 'residenceanywhere; national boundaries are of no consequence whatsoever. The current debate over taxation of e-commerce has, to some extent, been little more than a rehash of a similarly inconclusive scholarly and legislative debate that raged over mail-order sales during the 1980s. However, in the case of e-commerce, the added question is how to reconcile national fiscal boundaries with the borderless world of the internet. It is hoped that it would work as a very important source of information for the student of commerce, taxation and management. Nina Verma Nina Verma currently manages the academic programs and personnel of the Business Applications and IT Management department in the faculty of ICT of Tshwane University of Technology, Pretoria. The department specialises in business analysis, project management, business information systems, knowledge management, ecommerce, business management, and personal and professional development of IT students/ employees, IT management and strategic management. She also lectures in the fourth year subjects on Business Management, Business Fundamentals, Information and Technology Management and Strategic Information Systems.