Internet Governance Glossary

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3.14 eTaxation

Taxation based on the ‘destination’ instead of ‘origin’ principle of taxation (according to the OECD’s Ottawa Principles) specifying that no difference exists between traditional taxation and eTaxation that would require special regulations.
 

Note:

Many governments – especially since the financial crisis in 2008 – have been trying to increase fiscal income in order to reduce growing public debt.