مخاطر و سلبيات الأخذ بالدفاتر التجارية الإلكترونية و سبل معالجتها

Abstract EN

The purpose of this paper is to explain the downside and risks of electronic business books, which are considered to be one of the elements of e-commerce, which emerged due to the emergence of the technology revolution, by addressing these disadvantages and risks and identifying them and trying to develop suitable solutions for them.

Because the failure to find appropriate solutions leads to serious and serious consequences that constitute serious and real obstacles to the use of electronic business books as an electronic means of proof.

We have reached several conclusions: 1- The Iraqi legislator has not dealt with the provisions relating to these books in a manner appropriate to their importance and electronic nature.2- Lack of Iraqi law to regulate the infrastructure of electronic commerce, including electronic business books.

3.

The use of electronic business books requires special technical and technical expertise.

We recommend the following: 1- We recommend that the Iraqi legislator amend the law of evidence and the law of commerce, by entering texts containing provisions for electronic books and electronic commerce, and to issue a special law independent electronic editor includes a section dealing with everything related to electronic books.2- We propose to the Iraqi legislator the need to rehabilitate and organize the infrastructure of trade to become an electronic trade in keeping with the development in other countries.3- Training cadres in various commercial establishments to provide them with the required expertise.