Mclure, C.E. (1997). Electronic Commerce, State Sales

McLure, C.E. (1997). Electronic commerce, state sales taxation, and intergovernmental fiscal relations. National Tax Journal, 50(4), 731-750.

This study takes place within the context of a marketplace that is that is increasing utilizing electronic commerce as a way to facilitate transactions between vendors and consumers. Taxation in regard to electronic commerce is a complicated situation, which resulted in some confusion and uncertainty for tax administrators and tax payers alike.

The aim of the study by McLure (1997) was to explore the implications associated with electronic commerce as it relates to tax administration. A review was conducted in order to synthesize information with regard to this issue in order to devise a proposal for a solution with regard to taxation and electronic commerce.

Design: This examination was conducted as a systematic review broken down into five succinct sections. The first section, the introduction, presented the situation under investigation, in particular the extent to which taxation with regard to electronic commerce is problematic and the critical need for a plan that could increase clarity in this area and further improve intergovernmental fiscal relations.

The second section of the study examined how advances in electronic commerce are based in more current digital revolutions and more historic information storage revolutions, and looked at how this relates to implications for tax administration and policy. The third section of the review aims to promote understanding of the current state sales taxation system and how its present state does not provide and effective approach for taxation of electronic commerce. The fourth section presents a proposal for a solution to the problematic issues involved in taxation and electronic commerce that the author believes is rational and effective. The fifth section is a discussion on how taxation and electronic commerce can potentially effect intergovernmental fiscal relations. Since this is not an experimental study, there is no setting or participants