التحديات الضريبية الناشئة عن الاقتصاد الرقمي و الجهود المبذولة لمعالجتها : مع الإشارة إلى حالة الدول العربية كنموذجا

الملخص EN

This study aims to shed light on the most significant tax challenges arising from the growth of digital business models in the context of what has come to be known as the digital economy.

These models that have emerged and developed considerably in recent times, with the development of information and communication technologies, have meant that local and international tax systems in their current form are not able to do deal with and control them, and as a result, a fundamental problem has arisen for financial policy makers, known as the "digital economy tax avoidance" phenomenon, and in order to deepen the subject, the method of descriptive analysis was chosen because it is the most widely used method in the field of human and social sciences.

The descriptive aspect for the theoretical aspects and fundamental thoughts related to the subject, and for the analytical aspect, it was in order to analyse the data and statistics used in this study.As for the results of this study, the main ones can be summarized as follows: -The continued growth of digital activities without being accompanied by an adaptation of the rules of the current tax systems has become a threat to the entire economic system, in terms of erosion of tax bases and compromise rules of fair competition; as violating the principle of social justice.