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E-commerce and Economic Development
(A Study Sponsored by the South Asia Network of Economic Research Institutes)

Mahesh C Purohit Vishnu Kanta Purohit

Foundation for Public Economics and Policy Research
133, SFS, Ashok Vihar-IV New Delhi-110052
Phone: 27463008; 27427758 Fax: 27142802 e-mail: director@fpepr.org website : www.fpepr.org

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E-commerce and Economic Development
(A Study Sponsored by the South Asia Network of Economic Research Institutes)

Mahesh C Purohit Vishnu Kanta Purohit

Foundation for Public Economics and Policy Research
133, SFS, Ashok Vihar-IV New Delhi-110052
Phone: 27463008; 27427758, Fax: 27142802 e-mail: director@fpepr.org, website : www.fpepr.org

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Preface

The Foundation for Public Economics and Policy Research is an autonomous, nonprofit organization whose major functions are to carry out research, undertake consultancy work , and conduct training in the area of public economics and policy. The Foundation undertook this study, at the instance of the South Asia Network of Economic Research Institutes (SANEI). The main objective of this study is to highlight the fact that e-commerce is one of the most important factors that will revolutionise economic growth in a country like India. The study examines the issue of how the rise of e-commerce affects the suitability of various concepts and practices in the tax systems and in the long run, the overall economic development of the country. In doing so, the study takes Andhra Pradesh as a case study to have a thorough detailed analysis for making useful policy recommendations. The study is the result of the collective effort of the team of the staff members of the Institute. It was planned and guided by Mahesh C. Purohit and Vishnu Kanta Purohit, who prepared the final draft of the study. The authors are, however, indebted to Ajay Sawhney, Secretary, Information Technology and Communication Department; R. P. Sisodia, Director E-seva Kendra; Samir Sharma, Commissioner of Industries, and V. Bhaskar, Commissioner of Sales Tax for their very useful discussions on the subject during the course of their field visit to Hyderabad. Thanks are also due to A. L. Meena, who provided excellent research assistance through out the tenure of this study and to R. Srinivasulu, who also provided research assistance during the initial period of the study. The Governing Body of the Foundation does not bear any responsibility for the contents or views expressed in the report. The responsibility rests with the authors, in particular, the leader of the team.

New Delhi February 25, 2005

Mahesh C Purohit Director

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Contents

Page Preface List of Tables List of Exhibits List of Annexures Executive Summary The Issues Introduction Statement of the Problem Review of Literature Methodology of the Study Objectives of the Study Scheme of Presentation 2 Concept, Process and Infrastructure for E-commerce Concept of E-commerce Process of E-commerce E-commerce as an Instrument of Transformation of Purchasing Process Infrastructure for E-commerce Convergence Bill 2000/2001 Current Status Growth of e-commerce Conclusion 3 Digital Divide and E-commerce Strategy The Global Scenario E-commerce in India The Digital Divide The ICT and the Economic Development: The Strategy for India ii 37 8 i iv v v vi

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International Initiatives in E-commerce Initiatives by International Organizations Initiatives by National Governments and Regional Organizations Convergences

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Issues in Taxation of E-commerce Principles of Taxation for E-commerce Issues in Administration of Taxes E-commerce Challenges for VAT

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Role of E-commerce in Economic Development: A case study of Andhra Pradesh Measuring Economic Impact of E-commerce Methodology E-commerce and Economic Development ICT in Andhra Pradesh E-governance Initiatives Essentials of e-governance- Framework in Andhra Pradesh Conclusion

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Policy Imperatives Reducing...
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