2Kathleen Hale&Ramona Mc Neal.Technology,Politics,and E-commerce:Internet Sales Tax and Interstate Cooperation[J].Government Information Quarterly,Volume 28,Issue 2,April 2011,262-270.
5Daniel Ho,Aldous Mak and Brossa Wong.Assurance of functionality of tax in the e-business world:the Hong Kong experience[J].Managerial Auditing Journal,16/6,2007,16(6).