Title: E-business and taxation

Authors: Marko Kolakovic, Nikola Mijatovic

Addresses: University of Zagreb, Graduate School of Economics and Business and Faculty of Law, Trg J.F. Kennedy 6, 10000 Zagreb, Croatia. ' University of Zagreb, Graduate School of Economics and Business and Faculty of Law, Trg J.F. Kennedy 6, 10000 Zagreb, Croatia

Abstract: The development of information and communication technology has enabled significant changes in the ways of doing business. The internet was created by mutually connecting various computer systems and independent network groups. The internet can be defined as an all-present network of computer systems that are mutually connected by telecommunication links. It consists of a constantly increasing number of organisations and individuals who have made their information available to the wide, global market. Computers who are connected onto the network can communicate with each other.

Keywords: taxation; electronic business; entrepreneurship; e-business; ICT; tax regulations.

DOI: 10.1504/IJESB.2007.011842

International Journal of Entrepreneurship and Small Business, 2007 Vol.4 No.2, pp.152 - 162

Published online: 26 Dec 2006 *

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