الإشكاليات القانونية التي تثيرها التجارة الإلكترونية و المتعلقة بالمجال الضريبي

الملخص EN

The purpose of this study is to highlight a special type of taxation, which is the taxation of e-commerce, and to identify the most important problems posed by e-commerce in the field of taxation because of the weakness of tax systems in keeping with the great technological development of e-commerce, knowing that the existing tax systems developed to fit with the traditional business dealings.

This study has reached an important results that the most important problems faced by the tax systems are the followings: the tax base problem, the problem of tax sovereignty double taxation, identification and location of the taxpayer, the difficulty of proving transactions and contracts, the nature of transactions, the problem of collection of Value Added tax.

Key words: e-commerce, taxation, e-commerce problems.