تحديات الجباية الرقمية في ظل التجارة الإلكترونية

Abstract EN

This study aims to shed light on the problem of the tax front of e-commerce, where the focus was on different jurisprudential views that revolve around exemption of e-commerce, or be taxed, in addition to the disclosure of the most important challenges and obstacles which stands front of the adoption of the fiscal digital.

This study concluded, that despite the pros and opportunities generated by e-commerce, but they may be a reason to raise concern and bewilderment fiscal tires with respect to the tax treatment and fiscal collection, that the tax systems will become limited efficiency if you can not respond to these developments and events.