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Essay / Research Paper Abstract
This 4 page paper examines a research article that tries to establish the future losses in sales taxes to US states. The paper reviews and critiques that article identifying areas where future research could take place. The bibliography cites 1 source.
Page Count:
4 pages (~225 words per page)
File: TS14_TEsaltax.rtf
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Unformatted sample text from the term paper:
not been established for long. E-commerce is one of these areas. There have been many papers written regarding e-commerce and what it has meant for the retailers and e-retailers as
well as the customers and even the tax offices. In Bruce (et al, 2004) there is a study that looks at the impact on the collection of local sales
taxes. ECommerce takes place in a virtual world, this means where sales are made to a consumer in one state but the seller is in another state there may be
difficulties in collecting the sales tax that is due. Part of the problem will be the ability to trace the sales and audit what is and is not due. The
environment is therefore one that is relying on voluntary disclosure for the most part. When the companies are setting up they are also likely to choose an area which is
going to be most favourable to the tax treatment they receive. This had lead to non disclosure being more common that disclosure. It is also argued that this is
leading to a regressive tax system, where those who are least likely to make purchases on line, which often are those with the lower incomes, are going to be those
that are paying the most in sales tax due to the lack of access to this channel. The research that is undertaken is stated as building on two further
studies and is seeking to assess the levels of income lost due to the non collection of the local sales taxes as these may be potential large losses that will
impact on the local states ability to balance budgets. The process taken to examine this is a two stage methodology. The first stage was the use of projections that
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