As far as the internet factor is concerned, change in the number of internet users affects the total retail sales. This
relationship is negative. Increase in the number of internet users significantly reduces the total retail sales. Then, on the
aggregate level, we can conclude that the growth of the internet and e-commerce creates tax loss for the government.
The result of these aggregate retail sales are fully consistent with all the above studies which we consider by each
commodity. In sum, our study shows that the governments have a high probability of losing their tax revenue from all
commodities, both in the sub level as commodity by commodity, and also on the aggregate level as total retail sales.