L'impôt du e-commerce : entre l'inéluctabilité et l'ingéniosité de l'érosion fiscale

Other Title(s)

The e-commerce tax : between the inevitability and ingenuity of tax erosion

Author

Bilaid, Dihbia

Source

Journal of Excellence for Economics and Management Research

Issue

Vol. 5, Issue 2 (31 Dec. 2021), pp.285-299, 15 p.

Publisher

University of Laghouat Faculty of Economics Commercial and Management Sciences

Publication Date

2021-12-31

Country of Publication

Algeria

No. of Pages

15

Main Subjects

Economy

Topics

Abstract EN

Since the advent of electronic commerce, states have observed a significant lack of tax revenue due to certain equal and sometimes illegal practices, which hase created a serious imbalance in their functioning.

Consequently, this paper will try to explain this process of erosion used in this direction as well as the response of the states to remedy it.

Our objective will be to ecplain and highlight the consequences of inadequate taxation in electronic commerce as well as the challenges they are associated with, to arrive at the final result which confirms that tax avoidance techniques are only the result of a legal vacuum.

Which eccentue the need to adapt this tax system to this change in order to fight against this tax erosion, and to protect the various actors.

Abstract FRE

Depuis l'avènement du commerce électronique les Etats ont observés un manque important de recettes fiscales dû à certaines pratiques l'égales et parfois illégales, ce qui à créer un déséquilibre grave dans leur fonctionnement.

En conséquence, ce papier essayera d'expliquer ce procédé d'érosion utilisé dans ce sens ainsi que la riposte des états pour y remédier.

Notre objectif sera d'expliquer et de mettre en lumière les conséquences d'une fiscalité inadéquate au e-commerce ainsi que les défis qu'il lui sont liés, pour arriver au résultat final qui confirme que les techniques d'évitement fiscales ne sont que le fruit d'un vide juridique, Ce qui accentue la nécessité d'adapter cette fiscalité à ce changement de manière à lutter contre cette érosion fiscale, et de protéger les différents acteurs économiques.

Since the advent of electronic commerce, states have observed a significant lack of tax revenue due to certain equal and sometimes illegal practices, which hase created a serious imbalance in their functioning.

Consequently, this paper will try to explain this process of erosion used in this direction as well as the response of the states to remedy it.

Our objective will be to ecplain and highlight the consequences of inadequate taxation in electronic commerce as well as the challenges they are associated with, to arrive at the final result which confirms that tax avoidance techniques are only the result of a legal vacuum.

Which eccentue the need to adapt this tax system to this change in order to fight against this tax erosion, and to protect the various actors.

American Psychological Association (APA)

Bilaid, Dihbia. 2021. L'impôt du e-commerce : entre l'inéluctabilité et l'ingéniosité de l'érosion fiscale. Journal of Excellence for Economics and Management Research،Vol. 5, no. 2, pp.285-299.
https://search.emarefa.net/detail/BIM-1298518

Modern Language Association (MLA)

Bilaid, Dihbia. L'impôt du e-commerce : entre l'inéluctabilité et l'ingéniosité de l'érosion fiscale. Journal of Excellence for Economics and Management Research Vol. 5, no. 2 (2021), pp.285-299.
https://search.emarefa.net/detail/BIM-1298518

American Medical Association (AMA)

Bilaid, Dihbia. L'impôt du e-commerce : entre l'inéluctabilité et l'ingéniosité de l'érosion fiscale. Journal of Excellence for Economics and Management Research. 2021. Vol. 5, no. 2, pp.285-299.
https://search.emarefa.net/detail/BIM-1298518

Data Type

Journal Articles

Language

French

Notes

Includes bibliographical references : p. 298-299

Record ID

BIM-1298518