التجارة الإلكترونية في الجزائر ومتطلبات جبايتها

Abstract EN

The issue of e-commerce taxation is one of the most problems that international organizations are trying to find appropriate solutions.

in the same context, the Algerian authorities are working to track the behavior of e-commerce dealers through a set of actions and efforts on several levels and in different sectors.

this study aims to identify the problems of e-commerce taxation in Algeria and to present the requirements necessary for the application of e-commerce taxation.

where the study found the necessity of providing legislative, regulatory and technological requirements, requirements related to electronic payment, e-commerce security requirements and the protection of privacy.

it recommended the availability of accurate information about the volume of electronic transactions in Algeria, and the study of international proposals to take appropriate decisions that allow the growth of electronic commerce and protect public money.