International Journal of Scientific Research and Engineering Development

The Swift development of the electronic business has altered the global trade greatly, especially on the exchange of electronic materials and digitized products. E-commerce can lead to a very high level of efficiency and accessibility in the market, but on the other hand, the conventional taxation systems are facing very severe threats. Physical absence, transactions without borders and delivery using the computer make it difficult to apply the current tax laws perpetrating revenue loss and tax inequities. The developing countries are particularly susceptible since they rely on the tariff and indirect taxes. The paper discusses effects of taxation on electronic goods and products, theoretical and practical issues, and response by other countries. The study concludes that international organizations like OECD and UNCTAD should work to harmonize tax reforms to provide the digital economy with neutrality, equity, and sustainability in the provision of revenue by the respective governments.

Ms.B.Jayalakshmi, Mr.R Tamilarasan,"To Study on Impact of Taxation on Electronic Goods and Products" International Journal of Scientific Research and Engineering Development, V9(1): Page(1821-1827) Jan-Feb 2026. ISSN: 2581-7175. www.ijsred.com. Published by Scientific and Academic Research Publishing.