آليات تكييف النظام الضريبي الجزائري في ظل تبني مفهوم التجارة الإلكترونية

الملخص EN

This research aims to addressing the electronic commerce concept and its characteristics and the most important challenges to tax systems which prepared in accordance with traditional commerce transactions, with an attempt to present a conception for the most mechanisms to modernize the tax systems to cope the changes in information and communication technology, through addressing the system of electronic commerce in Algeria and challenges posed for tax system, and the possibilities to adapt them to these challenges.

The research concluded that electronic commerce despite its advantages, it effect on tax system which provide the need to adopt the information and communication technology in Algeria tax system to keep up the characteristics of electronic commerce, as well as adopting some reforms in legislative and executive aspects such as electronic signature, electronic contract, electronic verification.