Carney, Maire (2000) The Effects of Electronic Commerce on the Application of VAT to the Commercial Market. Undergraduate thesis, Dublin, National College of Ireland.
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Henry St 1970's, John Smith, Shop owner, speaks with authorities in relation to street traders. His complaint entails the unfair competition that has arisen due to the street traders of Moore St. His argument is that the established shop owners can not compete with the street traders who deal in the selling of imported bulk items at very cheap prices and who due to no establishment have no costly overheads and more importantly little or no regulation.
Dublin Airport 1999 John Smith Jr, International Businessman speaks with authorities on his outrage that duty free has been abolished He had been enjoying the duty free prices and is very upset at its abolition.
Ubiquitously; 2000. John Smith 3rd enjoys downloading MP3 music at no cost; traditional 'bricks and mortar' businesses speak with authorities in relation to electronic commerce. Their argument is with regard to non-EU suppliers having no obligation to charge VAT on imports to the EU. They feel that they cannot compete successfully and have implored governments to solve this disparity.
Age-old argument it would seem. The above examples although
hypothetical, highlight the problem that traditional established businesses often cannot successfully compete with non-regulated alternatives.
Electronic Commerce currently is one such alternative, although slowly the rigid taxation frameworks are retuning and reforming, they are not as fast as the technological changes that are occurring presently.
Value Added Tax is an important parameter, which enables
governments to regulate supplies and also collect a large proportion of national revenue.
It is with regarding electronic commerce and VAT that the author hopes to show:
1 That the present situation is opening up a trade distortion between suppliers.
2 That the public is unaware of this disparity.
|Item Type:||Thesis (Undergraduate)|
|Subjects:||H Social Sciences > HD Industries. Land use. Labor > Trade Regulation
H Social Sciences > HJ Public Finance > Taxation
H Social Sciences > HF Commerce > Electronic Commerce
|Divisions:||School of Business > BA (Honours) in European Business and Languages|
|Depositing User:||SINEAD CORCORAN|
|Date Deposited:||22 Jun 2010 10:37|
|Last Modified:||20 Aug 2014 08:22|
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