Most previous studies focus on the aggregate level, for example as the total sales or total retail sales, and
have not used the econometrics method. Hence, this study will be different. We will study the effect of e-commerce on
tax loss by means of an analysis of each category of commodity and using the econometrics approach. This paper has
five sections. The methodology and data are described in section 2, section 3 presents the results, while sections 4 and 5
provide the discussion and concluding remarks, respectively.