ABSTRACT
Commerce: Taxation Framework Conditions” and welcomed by OECD Ministers in October 1998 in Ottawa. a) It is important to provide a fiscal climate within which electronic
commerce can flourish, weighed against the obligation to operate a fair and predictable tax system that provides the revenue required to meet the legitimate expectations of citizens for publicly-provided services. In addition, efforts should also be made to improve taxpayer service by making utmost use of information technology.
