10 Electronic Transactions No. 33 the participation of Malawi in the information age and economy and in particular__ (i) to ensure that the development, deployment and exploitation of information and communication technology within the economy and society and related legal provisions shall balance as well as protect community and individual interests, including privacy and data protection issues; (ii) to address ethical issues in the use of information and communication technology in order to protect the rights of children and the under-privileged; (iii) in liaison with the Malawi Revenue Authority, to create a legal framework for favourable tax policies that promote information and communication technology products and services that originate from within Malawi; and (iv) to provide a responsive and efficient regulatory environment, promote economic subsectors, asset accumulation and tax activities that arise from the use of information and communication technology; (b) to ensure that information and communication technology users are protected from undesirable impacts of information and communication technology, including the spread of pornographic material, cyber-crime and digital fraud; and Principles (c) to put in place mechanisms that safeguard information and communication technology users from fraud, breach of privacy, misuse of information and immoral behaviour brought by the use of information and communication technology. 4. The following principles shall, at all times, be adhered to in the implementation and application of this Act__ (a) e-transactions shall benefit from a secure legal framework that recognizes the legal value of electronic transactions and electronic documents; (b) freedom of communication over electronic networks shall be promoted, with the exception of specific reasons as provided for in this Act; (c) there shall be clear and fair specification of responsibilities of intermediaries and editors; and Implementation of this Act (d) consumer's rights shall be respected, protected and upheld. 5. Unless otherwise provided in this Act, the Authority shall be responsible for the implementation of this Act.