The Battle Over E-commerce Sales Taxes Heats Up

被引：4

作者：

Ward, Burke T. ^{[1
]}

Sipior, Janice C. ^{[1
]}

机构：

[1] Villanova Univ, Villanova Sch Business, Villanova, PA 19085 USA

来源：

INFORMATION SYSTEMS MANAGEMENT | 2011年 / 28卷 / 04期

关键词：

e-commerce taxation; online sales tax; e-tailer sales tax; Internet taxation; sales tax;

D O I：

10.1080/10580530.2011.610277

中图分类号：

TP [自动化技术、计算机技术];

学科分类号：

0812 ;

摘要：

The inability of states to collect sales taxes from online vendors is a salient issue during the current economic decline. Further, brick and mortar retailers, who must charge customers sales tax, have pushed for legislation requiring online vendors to also do so. States have enacted legislation requiring online vendors, such as Amazon.com LLC, to collect and pay these taxes. In this article the authors describe the issue and make recommendations for resolution.

引用

页码：321 / 326

页数：6

共 9 条

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