متطلبات تطبيق جباية التجارة الالكترونية في بيئة الأعمال الجزائرية

الملخص EN

This study aimed to search for the requirements to applying e-commerce taxation in The Algerian business environment, to achieve this purpose the questionnaire was distributed as a tool for collecting informations.

30 questionnaires were subjected to SPSS V25, where reliance on descriptive statistics methods (arithmetic mean and standard deviation) and the interview method were used to analyze and interpret the results, as well as the T-test to test the hypotheses.

The results of the study revealed the lack of legislative requirements, regulatory and technological requirements, electronic payment requirements, electronic commerce security requirements and privacy protection for the application of electronic commerce collection in the Algerian business environment.