دراسة تحليلية للأحكام الجبائية المفروضة على التجارة الإلكترونية في الجزائر

Abstract EN

The study aims to stand On the most important tax provisions imposed on electronic commerce in Algeria, And what the study found that the fiscal administration has created a 5% deduction from the source freed from the single basic-rate tax to all natural persons who act as intermediaries for distributing goods through the network, and imposing the value-added tax on electronic sales operations carried out by moral persons at a rate of 9%.