التجارة الإلكترونية في الجزائر : واقعها و تحدياتها الضريبية

الملخص EN

JEL: E62, H39, O23The aim of this paper is to understand the nature of e-commerce practice in Algeria after it has been legally adopted, and how it can be subjected to taxes and fees.

Also, the study seeks to highlight the main obstacles confronting taxation of e-commerce transactions and suggest a procedure for its fiscal.

The results obtained seem to find differences in the mechanism of applying taxes on e-commerce activity, and that many boundaries may hinder its development in Algeria.

In addition, this research concluded that there may be a growing practice of e-commerce and legislation of its taxation by imposing a single tax rate of 05٪ on it, and subjecting it to a value-added-fee (TVA) at a 09٪ reduced rate.