جباية صناعة المحتوى (المؤثرين)‎ على شبكات التواصل الاجتماعي لتعبئة الإيرادات الضريبية في الجزائر

Abstract EN

The study aims to study the role of taxation of the content industry revenues on social networks, which is a modern and constantly evolving activity that generates large incomes for influencers in mobilizing tax revenues in Algeria, and to shed light on the experiences of two leading countries in this field, France and Egypt, to benefit from them in Algeria.

the study concluded that in order to mobilize new tax revenues, the content industry must be subject to tax, based on what the Algerian constitution stipulates to achieve tax justice and based on the results of the experiences of France and Egypt, which requires amending the existing tax law and e-commerce law to include this type of activity.