Therefore as e-commerce increases in volume and popularity, there will be implications for the ability of governments to raise revenues through traditional mechanisms like sales and corporate taxes, value-added taxes, and tariffs, particularly when dealing with digitised products. Hence, it is highly likely that as governments obtain less revenue as tariffs decrease as a result of trade liberalization (tariff reduction measures) they will be tempted to shift to sales taxes and various consumption taxes to make up for losses at the border.”