The brisk escalation of e-Commerce initiatives have improved legislative performances, lower cost configuration, greater elasticity, broader scale and scope of services, high volume of transparency and faster transactions. Witnessing a boom of new technologies, economic transactions have become much paperless mainly because of the development of e-commerce which is the real engine of the new economy and space for consumers. Although this technological trend could significantly strengthen the national economic structure, its role and place in developing countries economic structure relics unclear in terms of internet privacy, digital literacy, intangibility and tax structure.

KEYWORDS:  e-commerce, internet privacy, digital literacy, intangibility and tax structure.