أثر الاقتصاد الرقمي على نظام التحاسب الضريبي : دراسة نظرية

الملخص EN

The research deals with the tax accounting process considering the digital economy environment by highlighting the concept of digital tax and its characteristics and the impact of the digital economy environment on the structure of the tax system.

As well as the impact of the digital economy environment on the structure of the tax system, as well as the impact of digital platforms on the tax system, the most important challenges facing taxation on the digital economy, treatments, and solutions to the problems of taxing digital transactions, and then the requirements of tax accounting in the digital environment.

The research reached several conclusions, the most important of which are that Digital platforms affect the tax system and tax treatment due to work without a tangible physical presence, heavy reliance on intangible assets, dependence on big data, active user participation in value creation and others, and there are many challenges and problems facing taxation on digital transactions, the most important of which is the difficulty of determining jurisdiction Taxation, the ease of profit transfer, and the ambiguity of the digital economy The research reached a set of recommendations, the most prominent of which is encouraging digital companies to comply with tax through flexible systems and tax payment methods by adopting installment payments, following up on the commitment of these companies and providing full support by the authorities related to the transactions of digital companies, such as media and communications bodies, banks and regulatory authorities, to enable tax management of subjecting digital companies to tax compliance.