Abstract
M.Comm. (Business Management)
Traditional taxation methods do not cope effectively in collecting government revenue from e-commerce, and governments face the possibility of suffering further significant monetary losses if such methods are not modified (Kobrin, 2002). The characteristics of e-commerce are as follows: it is boderless; transmissions have insensitivity to physical distance; the taxation methods that may be applied to e-commerce are inconsistent; the nature of some product/service offerings available in e-commerce is distinct; and it can fall under multiple tax jurisdictions. All challenge the traditional territorial or 'brick-and-mortar' boundaries of taxation methods currently in use internationally.