Evaluating the Effectiveness of the Indian Tax Regime in Regulating the E-Commerce Sector

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Descriptive analysis reveals tax compliance improvements in e-commerce, highlighting challenges in cross-border transactions.

Transparency in tax processes like GST registration has improved, yet complexity in cross-border compliance remains a barrier.
The equalisation levy, while innovative, faces criticisms regarding its unilateralism and conflict with international norms.
Surveying 100 respondents revealed significant gaps in regulatory awareness and digital literacy among small e-commerce sellers.
Despite advancements in the Indian tax regime, simplifications and better stakeholder outreach are essential for efficient digital taxation.

Lalwani et al. (2024) studied this question.

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