E-commerce: problems and challenges on tax administration and collection / Wan Nazri Md Shamsuddin

Electronic Commerce (e-commerce) has become the trendy tools for businesses all around the world nowadays. Ever since 1970’s, we have seen tremendous growth of e-commerce.However, with the growth in trade across border thru e-commerce there are arguments that the tax system is conventional to the 21...

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Bibliographic Details
Main Author:	Md Shamsuddin, Wan Nazri
Format:	Thesis
Language:	English
Published:	2013
Subjects:	Revenue. Taxation. Internal revenue Tax collection. Taxpayer compliance
Online Access:	http://ir.uitm.edu.my/id/eprint/15282/ http://ir.uitm.edu.my/id/eprint/15282/1/TM_WAN%20NAZRI%20SHAMSUDDIN%20AC%2013_5.pdf

id	uitm-15282
recordtype	eprints
spelling	uitm-152822016-11-22T02:55:44Z http://ir.uitm.edu.my/id/eprint/15282/ E-commerce: problems and challenges on tax administration and collection / Wan Nazri Md Shamsuddin Md Shamsuddin, Wan Nazri Revenue. Taxation. Internal revenue Tax collection. Taxpayer compliance Electronic Commerce (e-commerce) has become the trendy tools for businesses all around the world nowadays. Ever since 1970’s, we have seen tremendous growth of e-commerce.However, with the growth in trade across border thru e-commerce there are arguments that the tax system is conventional to the 21st century technologies. Evidently, referring to the guideline on taxation of electronic commerce produce by the Inland Revenue Board on 1 January 2013, (Sec 4, Subsection 4.1) “There are no specific provisions under the ITA 1967 which address e-commerce transactions. Therefore, the general provisions and interpretations of the ITA 1967 will be applicable”.Existing tax rules are designed for a face-to-face conventional interaction scenario between customer and supplier. New development of business method triggered the important of imposing taxes on profitable income. Cyberspace trading and cross border trading are engaged in a trade without having a physical presence which has altered the normality of conventional tax rule, which is the recognition of physical existence (permanent establishment). This has led the government in many countries to face a new challenge of tax problems i.e. loss of tax revenue.The aim of this study (i) is to determine whether the conventional tax regime adequately supports the proliferation of e-commerce; (ii) to discover existing and emerging problems in e-commerce to the present taxpayers, tax agents and tax administrators and (iii) to investigate potential challenges to the tax system as a result of the expansion in e-commerce. This study is based on primary data from the questionnaires handed over to a group of sample from the officers’ Inland Revenue Board of Malaysia (IRBM), academicians, tax payer and tax practitioners. 2013 Thesis NonPeerReviewed text en http://ir.uitm.edu.my/id/eprint/15282/1/TM_WAN%20NAZRI%20SHAMSUDDIN%20AC%2013_5.pdf Md Shamsuddin, Wan Nazri (2013) E-commerce: problems and challenges on tax administration and collection / Wan Nazri Md Shamsuddin. Masters thesis, Universiti Teknologi MARA.
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Revenue. Taxation. Internal revenue Tax collection. Taxpayer compliance
spellingShingle	Revenue. Taxation. Internal revenue Tax collection. Taxpayer compliance Md Shamsuddin, Wan Nazri E-commerce: problems and challenges on tax administration and collection / Wan Nazri Md Shamsuddin
description	Electronic Commerce (e-commerce) has become the trendy tools for businesses all around the world nowadays. Ever since 1970’s, we have seen tremendous growth of e-commerce.However, with the growth in trade across border thru e-commerce there are arguments that the tax system is conventional to the 21st century technologies. Evidently, referring to the guideline on taxation of electronic commerce produce by the Inland Revenue Board on 1 January 2013, (Sec 4, Subsection 4.1) “There are no specific provisions under the ITA 1967 which address e-commerce transactions. Therefore, the general provisions and interpretations of the ITA 1967 will be applicable”.Existing tax rules are designed for a face-to-face conventional interaction scenario between customer and supplier. New development of business method triggered the important of imposing taxes on profitable income. Cyberspace trading and cross border trading are engaged in a trade without having a physical presence which has altered the normality of conventional tax rule, which is the recognition of physical existence (permanent establishment). This has led the government in many countries to face a new challenge of tax problems i.e. loss of tax revenue.The aim of this study (i) is to determine whether the conventional tax regime adequately supports the proliferation of e-commerce; (ii) to discover existing and emerging problems in e-commerce to the present taxpayers, tax agents and tax administrators and (iii) to investigate potential challenges to the tax system as a result of the expansion in e-commerce. This study is based on primary data from the questionnaires handed over to a group of sample from the officers’ Inland Revenue Board of Malaysia (IRBM), academicians, tax payer and tax practitioners.
format	Thesis
author	Md Shamsuddin, Wan Nazri
author_facet	Md Shamsuddin, Wan Nazri
author_sort	Md Shamsuddin, Wan Nazri
title	E-commerce: problems and challenges on tax administration and collection / Wan Nazri Md Shamsuddin
title_short	E-commerce: problems and challenges on tax administration and collection / Wan Nazri Md Shamsuddin
title_full	E-commerce: problems and challenges on tax administration and collection / Wan Nazri Md Shamsuddin
title_fullStr	E-commerce: problems and challenges on tax administration and collection / Wan Nazri Md Shamsuddin
title_full_unstemmed	E-commerce: problems and challenges on tax administration and collection / Wan Nazri Md Shamsuddin
title_sort	e-commerce: problems and challenges on tax administration and collection / wan nazri md shamsuddin
publishDate	2013
url	http://ir.uitm.edu.my/id/eprint/15282/ http://ir.uitm.edu.my/id/eprint/15282/1/TM_WAN%20NAZRI%20SHAMSUDDIN%20AC%2013_5.pdf
first_indexed	2023-09-18T22:53:30Z
last_indexed	2023-09-18T22:53:30Z
_version_	1777417700414324736

E-commerce: problems and challenges on tax administration and collection / Wan Nazri Md Shamsuddin

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