الضريبة على التجارة الالكترونية

Abstract EN

The practice of electronic commerce is a form of revenue that generates money for its practitioners, and therefore these profits, when they are achieved, require tax accounting for them, hence our research in dealing with the tax on electronic commerce.

With the lack of legislative mechanisms in regulating tax treatment, our main interest in this research was to shed light on all aspects related to this trade, including stages, characteristics, and mechanisms that would enhance this type of business that generates profits, Hence, the electronic tax was a challenge standing in front of this type of business in the tax obligations and duties it imposes on those who exercise it as it is a sovereign revenue for the state treasury, but at the same time it is exposed to many objections and technical problems if imposed, and in the second direction there are It presents justifications for its imposition and lays down treatments for the problems of tax dealing in a way that makes it a reality that is close to realization.

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