Taxation Policy Measures for E- Retailers

2016 ◽  
pp. 276-290
Author(s):  
Sana Moid
Keyword(s):  
Business Models ◽  
Problem Area ◽  
The Internet ◽  
Online Retail ◽  
Global Context ◽  
Taxation Policy ◽  
Digital Format ◽  
Online Retailers ◽  
New Business ◽  
Modern Business

The internet has already revolutionized many aspects of modern business and living and promises to bring even more radical future changes. In contrast, tax laws are normally slow to changing realities. It is anticipated that trade in tangible (physical) goods with e- commerce will not introduce problems. However, trade in intangible (electronic or digital) goods can be problematic because they will be difficult if not impossible to track. The chapter discusses the important concepts woven around the idea of taxing e tailing transactions and aims at coming up with a conclusion which will help further to determine the appropriate tax policies for e retailers keeping in mind the global framework. The chapter aims at discussing the concept of Internet Taxation, E- Retailing laws and regulations in Global Context. The chapter also discusses broad outlines relating to taxability of E Retailing transactions from VAT and CST angle under different scenarios and arguments in favor and against of taxing the e tailing transactions. The chapter also discusses important acts passed in different economies for taxing online retailers including Marketplace Fairness Act 2013 and Internet Tax Freedom Act. It is concluded by discussing the possible effects of the online retail tax. It could be argued that e- commerce for most part will not require new tax principles. Existing principles still apply only the old ways of doing things need to be digitized. The internet and e- commerce certainly does introduce some new business models and products that would not have been possible with old technology. And in some case, new laws may be required or old laws amended. Trade in intangibles or goods that are in digital format promises to be the main problem area.

Understanding Adverse Effects of E-Commerce

2011 ◽  
pp. 655-659
Author(s):  
Sushil K. Sharma ◽  
Jatinder N.D. Gupta
Keyword(s):  
United States ◽  
Business Models ◽  
The United States ◽  
The Internet ◽  
Online Retail ◽  
New Business ◽  
Information Products ◽  
Revenue Streams ◽  
The Relationship ◽  
Entire Economy

The Internet heralded an unprecedented evolution in the transformation of all business and communication. The Internet is growing at an annualized rate of 18% and now has one billion users. Due to this growth, e-commerce will continue to grow in next few years. The United States online population is estimated to be 211 million by 2006 and United States online retail sale are estimated at $112.5 billion for 2006. Jupiter Research predicts that online retail sales are expected to grow from $81 billion in 2005 to $144 billion in 2010 (Jupiter Media Metrix, 2006). E-commerce is defined as buying and selling of information, products, and services via computer networks or internet. Internet and electronic commerce technologies are transforming the entire economy; and changing business models, revenue streams, customer bases, and supply chains. New business models are emerging in every industry of the New Economy. In these emerging models, intangible assets such as relationships, knowledge, people, brands, and systems are taking center stage (Hudson, 2000; Verhoest, Hawkins, & Desruelle, 2003). The relationship and interaction of various stakeholders such as customers, suppliers, strategic partners, agents, or distributors is entirely changed (Sharma & Gupta, 2001, 2003; Sharma, 2005).

scholarly journals The development of generic business models of online retailers

2018 ◽  
pp. 149-157
Author(s):  
I. S. Pushkin
Keyword(s):  
Business Model ◽  
Business Models ◽  
Online Retail ◽  
Digital Era ◽  
Digital Format ◽  
Online Retailers ◽  
Technological Platform ◽  
Online Format ◽  
The One ◽  
Additional Value

The analysis of templates of the business models which are actively used during an analog era is presented in article and the author's template of a business model of an online retail including the following elements is offered: value for target groups of clients; the products/service made by the company, their quality, functionality, the created additional value; interaction with clients; technological platforms; innovations; services; digital chains of creation of value; the suppliers ready to interact in a digital format; technologies of management; risks. The presented techniques which are used during an analog era have certain shortcomings. On the one hand, they are universal, and with another – do not consider the certain specifics characteristic of business models of a digital era. In particular, there are no such elements as the technological platform and also the technologies used not only for the organization of digital chains of creation of value, but also for further effective digital control. On the basis of the analysis of the existing techniques of creation of business models and key elements of business models of world leaders in the field of production and sales of production the business model template adapted for creation of an online retail in the conditions of digital transformation is offered. The developed template of a business model can be used for start of a startup of the online retail or the translation existing offline business in an online format.

The future of the Internet of Things: toward heterarchical ecosystems and service business models

2018 ◽  
Vol 33 (6) ◽  
pp. 749-767 ◽  
Author(s):  
Seppo Leminen ◽  
Mervi Rajahonka ◽  
Mika Westerlund ◽  
Robert Wendelin
Keyword(s):  
Internet Of Things ◽  
Business Model ◽  
Value Chain ◽  
Large Scale ◽  
Business Models ◽  
The Internet ◽  
Content Type ◽  
Industry Collaboration ◽  
New Business ◽  
The Internet Of Things

Purpose This study aims to understand their emergence and types of business models in the Internet of Things (IoT) ecosystems. Design/methodology/approach The paper builds upon a systematic literature review of IoT ecosystems and business models to construct a conceptual framework on IoT business models, and uses qualitative research methods to analyze seven industry cases. Findings The study identifies four types of IoT business models: value chain efficiency, industry collaboration, horizontal market and platform. Moreover, it discusses three evolutionary paths of new business model emergence: opening up the ecosystem for industry collaboration, replicating the solution in multiple services and return to closed ecosystem as technology matures. Research limitations/implications Identifying business models in rapidly evolving fields such as the IoT based on a small number of case studies may result in biased findings compared to large-scale surveys and globally distributed samples. However, it provides more thorough interpretations. Practical implications The study provides a framework for analyzing the types and emergence of IoT business models, and forwards the concept of “value design” as an ecosystem business model. Originality/value This paper identifies four archetypical IoT business models based on a novel framework that is independent of any specific industry, and argues that IoT business models follow an evolutionary path from closed to open, and reversely to closed ecosystems, and the value created in the networks of organizations and things will be shareable value rather than exchange value.

Improved Global Competitiveness on the Basis of New Business Models Influenced by Dynamic Strategic Thinking

2020 ◽  
pp. 271-288
Author(s):  
Drago Dubrovski
Keyword(s):  
Business Models ◽  
Global Market ◽  
Strategic Thinking ◽  
Competitive Advantages ◽  
Current Crisis ◽  
Global Competitiveness ◽  
New Business ◽  
Modern Business ◽  
New Business Models ◽  
A Current

In modern business, dynamic changes in the environment (macro trends) provoke changes within the company. Companies can protect themselves from latent, acute crises. In addition, companies can navigate a turbulent environment while ensuring organizational existence and development. Organizational forms and characteristics, as well as business models to maintain or increase existence and create competitive advantages in the global market, are increasingly sought in a more creative manner. These actions are based on dynamic strategic thinking. Revolutionary methods are often required for the creation and adaptation of competitive business models. The data from companies that face a current crisis show a gap between the need to change business models and the introduction of adapted business models to achieve the desired level of competitiveness.

Internet Technology-Based Tools Utilization in the Workplace of Contemporary Organizations

2009 ◽  
pp. 570-576
Author(s):  
Janusz Wielki
Keyword(s):  
Work Environment ◽  
Business Models ◽  
Small Degree ◽  
Digital Economy ◽  
Internet Technology ◽  
The Internet ◽  
Internal Work ◽  
New Business ◽  
The Impact ◽  
New Business Models

Currently there are many studies which deal with the impact of the Internet and Internet technology-based tools on organizations. Most of them are focused on such issues as the opportunities which have emerged with the development of the digital economy, possible new business models, establishing new kind of relations with customers, and security aspects. The impact of Internet technology-based tools on the internal work environment of organizations is an issue which is relatively rarely analyzed. Although more and more publications concerning this field are being released, they are only focused to a small degree on the challenges connected with the utilization, and, particularly, the misuse, of Internet technology-based tools in the workplace. Thus, this article is an attempt to deal with this issue in a more holistic way.

Proactive Organizational Structure in Financial System

2015 ◽  
pp. 393-404
Author(s):  
Korhan Arun ◽  
Tekin Yenigün
Keyword(s):  
Structural Changes ◽  
Business Models ◽  
Success Factor ◽  
Operation System ◽  
Critical Success ◽  
Reactive Behavior ◽  
New Business ◽  
Modern Business ◽  
Service Sectors ◽  
New Business Models

Technology alters the structure of the systems in the finance and service sectors. Nevertheless, technology has been chancing operating systems and as a source to the emergence of new business models. The boundaries of departments in enterprises are weakened and disappeared, these changes give rise to the emergence of showing less commitment in the behavior of employees. In modern business the survival of the organizations does not seem possible, which see success in reactive behavior of the strategy-structure-interaction classical triple. Critical success factor is based foresight and proactivity in all areas of operations including organizing. In this chapter, enterprise organizations' financial departments and resulting changes of structures of the financial sector entities, the effects of this structural changes in the operation system with the new business models is discussed, the tips on how financial system's agencies and departments can fulfill the requirements of proactive nature revealed is studied.

Digital Transformation

2021 ◽  
pp. 16-31
Author(s):  
Chandra Sekhar Patro ◽  
K. Madhu Kishore Raghunath
Keyword(s):  
Business Models ◽  
Digital Technologies ◽  
Digital Transformation ◽  
Product Reviews ◽  
Business Units ◽  
New Business ◽  
Modern Business ◽  
Business Enterprises ◽  
High Level ◽  
Effective Use

Digital transformation and innovative business models are enabling a high level of competition among business enterprises. The worldwide adoption of the internet and an increasing number of associated technologies have strengthened the digital transformation. Digital technologies allow the customers to co-create value by designing and customizing products, perform last-mile distribution activities, and help other customers by sharing product reviews. Digital transformation is an enterprise-wide phenomenon that leads to the development of new business. This is intrinsically linked to strategic changes in the business model as a result of the implementation of digital technologies models, which may be new to the focal business units or industry. The chapter articulates the influence of digital transformation on the performance of business enterprises in the competitive environment. It analyzes the barriers to the effective use of digital technologies and also the digital transference initiatives of modern business enterprises.

Combining E-Commerce and Blockchain Technologies to Solve Problems and Improve Business Results

2021 ◽  
pp. 173-192
Author(s):  
Albérico Travassos Rosário
Keyword(s):  
Supply Chain ◽  
Business Models ◽  
Digital Transformation ◽  
The Internet ◽  
Chain Management ◽  
Blockchain Technology ◽  
Business Results ◽  
New Business ◽  
Financial Transactions ◽  
New Business Models

The internet and digital transformation have changed our relations with the market. These technologies have been developing continuously, creating opportunities for new business models, and e-commerce has grown overwhelmingly worldwide, changing the consumption process of a large part of the world's population. Companies are increasingly using blockchain technology to improve and create new global trading business models. Blockchain had its first application in cryptocurrencies, but it has quickly become a major solution in all sorts of activity sectors, providing increased security in commercial transactions. An important question is how the blockchain can leverage e-commerce in solving problems and improving business results. It was concluded that blockchain could leverage e-commerce in the four fundamental areas of (1) e-commerce financial transactions, (2) e-commerce supply chain management, (3) e-commerce forecasting and contractual relations, and (4) e-commerce transactions systems' trust and credibility.

scholarly journals Identify Innovative Business Models: Can Innovative Business Models Enable Players to React to Ongoing or Unpredictable Trends?

2015 ◽  
Vol 5 (3) ◽  
Author(s):  
Paola Pisano ◽  
Marco Pironti ◽  
Alison Rieple
Keyword(s):  
3D Printing ◽  
Business Model ◽  
Business Models ◽  
Text Messages ◽  
The Internet ◽  
Printing Technology ◽  
3D Printing Technology ◽  
On Demand ◽  
Phone Calls ◽  
New Business

AbstractSocioeconomic trends (such as makers, crowdsourcing, sharing economy, gamification) as well as technological trends (such as cloud computing, 3D printing technology, application, big data, TV on demand and the Internet of things) are changing the scenario and creating new opportunities, new businesses and, as a result, new players. The high level of uncertainty caused by the fast speed of innovation technology along with an enormous amount of information difficult to analyse and exploit are characterizing the current framework. On the other hand, businesses such as Netflix – with its 44,000 users and a long tail business model – show a new service based on TV on demand where innovation starts from the convergence between two different industries (TV and the Internet) and spreads on the need of new users. Quirky, with its innovative open business model, is manufacturing new products designed and developed by the community and finally produced with the use of 3D printing technology. While Google in a multi-sided model are giving their new glasses to different developers who build their own application on them, Kickstarter finds its business funders in the crowd, and pays them back with its future products, according to what the organization needs. Another element that adds complexity to the previous framework is the new customer. He or she is showing a social attitude in favour of transparency, openness, collaboration, and sharing. Every second more than 600 tweets are posted on Twitter and around 700 status updates are posted on Facebook. At the same time, people are receiving text messages, e-mails and skype or phone calls and simultaneously consuming TV, radio and print media. In this scenario characterized by trends where employees, funders, customers and partners do not play a stable role but work together with a sort of “platform organization” to create a product or service completely customized for different market niches, how can an organization set up an innovative business model in a defined trend? Is it possible to identify a sort of framework, able to inspire new business models, with an examination of trends? In this article we will use a mix of different approaches to inspire new business model.

Technological and Social Drivers of Change in the Online Music Industry (originally published in February 2002)

First Monday ◽  
2005 ◽  
Author(s):  
Mark Fox
Keyword(s):  
Business Models ◽  
Music Industry ◽  
The Internet ◽  
Barriers To Entry ◽  
Special Issue ◽  
Drivers Of Change ◽  
Media Management ◽  
Creative Commons ◽  
Digital Format ◽  
Music Information

This paper is included in the First Monday Special Issue: Music and the Internet, published in July 2005. Special Issue editor David Beer asked authors to submit additional comments regarding their articles. This article complements two works that I wrote around the same time—in Popular Music and Society ("E-commerce Business Models for the Music Industry", volume 27, number 2), and—along with Bruce Wrenn—in the International Journal on Media Management ("A Broadcasting Model for the Music Industry", volume 3, number 2). Technological, social and legal changes have continued to shape the development of business models in the music industry. Notably, Apple Computer’s iTunes service has been extremely successful with over 250 millions songs being downloaded and paid for. Today, some iPOD players are capable of storing 75,000 songs. Other major developments include the development of a download service (at 88 cents per song) by Wal-Mart, the world’s largest company. And, Napster has been re-invented as a subscription site. Alternative approaches to copyright have been developed, most notably by the Creative Commons project. I believe that the most interesting technological challenges today revolve around how technology can be used to help us decide—or decide for us)—what to listen to. Research on music information retrieval systems will no doubt lead to developments that make the way we access music today seem cumbersome. Considerable attention has been given to the legal implications arising from the distribution of music in a digital format via the Internet. However, less attention has been paid to the technological and social drivers of change in the music industry. This paper attempts to demonstrate the significant impact that social and technological forces have on the music industry, especially regarding lowering barriers to entry.

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