حتمية اعتماد التجارة الإلكترونية بعد جائحة كوفيد 19 و إشكالية التحصيل الضريبي

الملخص EN

This article aims to highlight the importance of adopting electronic commerce as one of the mechanisms to address the effects and problems of Covid 19 in the short term and one of the pillars of economic advancement in various countries, electronic commerce raises a number of real challenges to the existing tax systems, Most notably, there are no spatial boundaries, Difficulty proving transactions and contracts, The ence of justice in the circulation of some commodities, as well as the ence of mechanisms to determine the volume of commercial transactions via the Internet.

And through this research paper, we will try to shed light on the most important challenges facing the application of tax on electronic commerce and propose a set of solutions.