The challenges of the tax collection from the electronic content in Algeria : a field study on a group of tax practitioners

الملخص EN

This study aims at shedding light on the challenges of tax collection from the field of content industry based on the views of the tax practitioners.

the study used the analytical descriptive method to describe the variables through a questionnaire distributed to the employees of tax directorates in some of the Algerian cities.

findings show the existence of challenges that are similar to those that face the electronic trade, in addition to accounting, administrative, and behavioral challenges that affect the suitable tax collection from the content industry and creators.