الضرائب في عالم الأعمال الإلكترونية

الملخص EN

In the last decade, the world has experienced a vital revolution in communication and information technology involving many applications and touching upon several facets of economic and social activities.

One of the most important byproducts of the development of communication and information technologies is electronic commerce.

Electronic commerce poses a number of challenges notably to tax systems.

The efficiency of the existing tax systems has been affected as they are becoming increasingly incompatible with the unfolding global changes.

The paper sheds light on the main problems and challenges facing tax systems with regard to electronic commerce, discusses several proposed solutions and develops a general framework for taxing this type of commerce.