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There is no single definition of e-taxes agreed upon among scholars.
(1) The term is used to refer to obtaining a tax number, all the tax information as well as tax forms and completing the filing of taxes online by all citizens and (resident) noncitizens of a given country.
(2) The term E-taxes is also used to mean the taxes imposed on digital goods and services, e.g information technology products.
(3) In particular, the term E-taxes is used to mean the taxes imposed on goods and services traded online, i.e. on the World Wide Web.
No matter what the term is used to mean in a given context, e-taxes will have considerable consequences for individuals, businesses as well as to governments,especially, in the coming years, we believe, e-government will drive many initiatives in the space of e-commerce.
(These definitions are provided by Professor Abdel-Hameed Nawar, at the Department of Economics, New York University)
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