أثر التحول الرقمي في فرض ضرائب على الانتقال الالكتروني للبيانات

Abstract EN

This topic deals with the impact of digital transformation by imposing taxes on electronic commercial transactions, and this is what we will try to address in the first topic to define the concept and characteristics of digital transformation; the most important requirements for implementing this system are; and identifying some of its applied models; as for the second topic; we will discuss the electronic data transmission tax; talking about its inception, defining its concept, and then estimating this digital tax, with its pros and cons.