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SM ISO690:2012 CAZACU, Aliona. Fiscalitatea comerţului electronic în contextul dezvoltării tehnologiilor informaţionale. In: Interuniversitaria, 29 octombrie 2011, Bălți. Bălți, Republica Moldova: Universitatea de Stat „Alecu Russo" din Bălţi, 2011, Ediția 06, Vol.1, pp. 32-39. ISBN 978-9975-50-061-6. |
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Interuniversitaria Ediția 06, Vol.1, 2011 |
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Colocviul "Interuniversitaria" Bălți, Moldova, 29 octombrie 2011 | ||||||
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Pag. 32-39 | ||||||
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SIMON WOODSIDE: „Everyone likes to argue about tax. And the tax treatment of e-commerce is no exception. Some of the controversy stems from such notions as the idea that e-commerce is somehow so special that governments shouldn’t tax it at all. There’s no rational case for granting e-commerce more favourable tax treatment than conventional trade. That would only distort the market and if, as expected, e-commerce continues to grow, it could lead to an expanding hole in the revenue base. E-commerce gets more of the headlines, probably because it’s recognised as such an important new feature of the global economy. It does beg fundamental questions about the way our taxation systems work – whether it’s taxation of company profits or taxation of private consumption. E-commerce makes international trade in particular so much easier, and so the debate about taxation moves up the international level, too ". (www.oecdobserver.org: E-commerce and taxation: a virtual reality). |
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