Talk by Elaine Lawrence, June 14, 4.00 pm s.t.

[Birgit Ragoner]

Sehr geehrte Damen und Herren,


das Institut fuer Informationssysteme, Abteilung Verteilte Systeme, ladet=
 herzlich zu folgendem Vortrag ein:



 Evidence Based Taxation : A Knowledge Management Approach to Internet=
 Commerce


Elaine Lawrence & Brian Garner

University of Technology, Sydney & Deakin University, Geelong

elaine@socs.uts.edu.au & brian@deakin.edu.au


Monday, june 14, 1999, 4:30pm - 5:30pm

Seminarraum, Argentinierstr. 8, 5th floor



Abstract:


THE RESEARCH PROBLEM

There is currently within the international community a conflict between=
 international trade expansion through

unfettered electronic commerce and the desire of governments to reap=
 immediately the potential tax harvest=20

through new laws and regulations. Tax systems which are geared for=
 traditional economic relationships are

ill equipped to deal with the new type of economy which is emerging from the=
 electronic revolution. Legislation

traditionally recognises tangible goods, transactions and relationships - it=
 has no way of coping with=20

the "virtual economy"  which is made up of electronic goods and services,=
 such a software, which no-one can

really see or touch.

DEVELOPING A THEORETICAL MODEL

The researchers have developed a theoretical model for the taxation of=
 Internet Commerce using a knowledge

management approach to the resolution of the taxation issues in electronic=
 commerce by emphasising=20

evidence based medicine as an appropriate metaphor. The application of=
 Cochrane's principles on collaboration

and maintenance are combined with knowledge management principles in an=
 attempt to advance the=20

ecommerce taxation debate. This notion of evidence-based taxation is founded=
 in the requirement for crucial=20

diagnostics regarding taxpayer intent in effecting economic advantage and in=
 the identification of the respective

taxation (compliance) models that would apply to a specific set of=
 commercial circumstances.=20

WHY SUCH A MODEL?

The current reliance by taxation authorities on  intermediaries ( e.g.=
 employers) to collect taxes, on taxpayer

cooperation ( i.e adequate business records ) and on legal precedent to=
 establish tax liabilities are likely to

be ineffectual as the basis for compliance with taxation law in electronic=
 commerce, for revenue management

or for the selection of taxpayers for audit. The authors justify the=
 knowledge management approach by citing

the compatibility of extranet facilities with Cochrane's principles, citing=
 their earlier research on Knowledge

Domains. They state that any tax model selected for internet commerce must=
 satisfy not just the technical

requirements of message integrity, authentication and non-repudiation=
 requirements, but must address the

constraints of knowledge formalisation, knowledge sharing and organisational=
 repositories  for effective tax=20

administration. Taxation authorities from around the world could benefit by=
 working cooperatively within an

Integrated International Collaborative Extranet, based on a Knowledge=
 Management framework.


Information Systems Institute, TU Vienna

Distributed Systems Group

Argentinierstrasse 8/184-1, A-1040 Vienna


Phone: +43 (1) 58801-18410 (18402 secretary)

Fax:     +43 (1) 58801-18491

WWW: http://www.infosys.tuwien.ac.at/




<italic>


Birgit Ragoner

Sekretariat Prof. Jazayeri


Institut f=FCr Informationssysteme

Argentinierstr. 8, 1040 Wien

Tel: +43 (1) 58801-18402

Fax: +43 (1) 58801-18491

</italic>http://www.infosys.tuwien.ac.at/Staff/br/