This paper analyses the likely implications of electronic commerce on tax revenues in the Caribbean Community. I utilised a static microeconomic approach to determine the effects. Based on the assumption that current trends of external trade and growth of electronic commerce in the region will continue, the results will be as follows_ tax revenues are likely to increase due to expansion of export markets; tax and tariff revenues will increase due to increase imports of traditional goods and services; tax and tariff revenues will be lost from digitised products; and tax revenues will be lost from the displacement of companies at the intermediate level. The magnitude of these revenue effects will depend on, among other things, import elasticity, competitiveness, and capacity to consistently supply expanding markets.
