القواعد القانونية و العملية لإعمال الضريبة الافتراضية على التجارة الإلكترونية

الملخص EN

This paper addresses the issue of virtual tax by dropping it on e-commerce transactions as it relates to a digital economy application, which raised many questions about the mechanism of subjecting these default transactions that differ from traditional tax transactions and the appropriateness of the traditional tax system of these transactions or that we have to think about an electronic tax system that deals with new rules and rules, at least to achieve tax justice and collect new revenues from the virtual world.