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Challenges of Taxation of E-commerce in Ethiopia

Yonas Mekonnen (Autor)

Buch | Softcover

104 Seiten

2018
Éditions universitaires européennes (Verlag)
978-3-8381-8213-1 (ISBN)

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The advent of the Internet has apparently become an indispensable aspect of modern commercial transactions. The major reason for this is that Internet brought what we call it now e-commerce. Generally speaking, E-commerce is undertaking of business activities through the Internet, fully or partly. However, the path of e-commerce is not all the way easy. Along with it, there are a bundle of issues. One of such issue is the taxation of e-commerce. The thing here is that, the conventional tax principles, laws and institutions dwell on the principle of physical locations and In other words, they have in mind the principles of territoriality or geographical attachment. Conversely, e-commerce can be undertaken in a virtual space where the principles related to geography, physical location and territoriality have no or little value. Therefore, the purpose of this book is to identify and examine the challenges of taxation of e-commerce in Ethiopia. Scope wise, it only deals with income tax, VAT, and tax administration concerns associated with the two. As far as the methodology is concerned, the book adopts qualitative legal research methods.

Mekonnen, Yonas
Y. Mekonnen is Lecturer at Samara University, Ethiopia. He earned his LL.B from University of Gondar in 2015 and his LL.M in Business and Corporate Law from Bahir Dar University in 2018. He is interested in Administrative Law, E-commerce Law, Tax, Commercial Arbitration, Law of non-profit organization, Competition Law and international trade Law.

Erscheinungsdatum	08.08.2018
Sprache	englisch
Maße	150 x 220 mm
Gewicht	171 g
Themenwelt	Sachbuch/Ratgeber ► Beruf / Finanzen / Recht / Wirtschaft ► Steuern / Steuererklärung
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
Schlagworte	challenges • digital products • E-Commerce • Ethiopia • Income Tax • Institutional framework • Tax • Tax Administration. • VAT
ISBN-10	3-8381-8213-8 / 3838182138
ISBN-13	978-3-8381-8213-1 / 9783838182131
Zustand	Neuware