E-Commerce tax is among the most crucial factors affecting E-Commerce growth and information and communication technology, including playing a vital role in facilitating the global commerce market. This study aimed to investigate the relationship between ICT development by using the ICT development index (IDI) and E-Commerce diffusion is an effect on E-Commerce taxation principles. The paper was proposed as a new approach and initiatives for implementing E-Commerce development through the

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... ar model for E-Commerce sustainability (CMES). The online questionnaires for the survey were used to gather data via social media, i.e. Facebook, Line and Instagram. The data were gathered from a sample of 308 people who sell products and services through online commerce in Thailand. Exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) were used to validate and measure the construction of the questionnaires. The relationship among the ICT development index, E-Commerce diffusion and the E-Commerce taxation principles was proved to apply successfully to the structural equation modelling (SEM) technique. The results showed that the ICT development index (IDI) has a positive influence on E-Commerce diffusion and E-Commerce taxation principles. Further, the results indicated that E-Commerce diffusion has a positive effect on E-Commerce taxation principles, and hence are significant.