آليات تكييف النظام الضريبي الجزائري في ظل تبني مفهوم التجارة الإلكترونية
Other Title(s)
The mechanisms of adapting the Algerian tax system in light of adopting the concept of e-commerce
Author
Source
Issue
Vol. 8, Issue 1 (30 Jun. 2019), pp.25-39, 15 p.
Publisher
Publication Date
2019-06-30
Country of Publication
Algeria
No. of Pages
15
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
This research aims to addressing the electronic commerce concept and its characteristics and the most important challenges to tax systems which prepared in accordance with traditional commerce transactions, with an attempt to present a conception for the most mechanisms to modernize the tax systems to cope the changes in information and communication technology, through addressing the system of electronic commerce in Algeria and challenges posed for tax system, and the possibilities to adapt them to these challenges.
The research concluded that electronic commerce despite its advantages, it effect on tax system which provide the need to adopt the information and communication technology in Algeria tax system to keep up the characteristics of electronic commerce, as well as adopting some reforms in legislative and executive aspects such as electronic signature, electronic contract, electronic verification.
American Psychological Association (APA)
مليكاوي، مولود. 2019. آليات تكييف النظام الضريبي الجزائري في ظل تبني مفهوم التجارة الإلكترونية. مجلة دراسات جبائية،مج. 8، ع. 1، ص ص. 25-39.
https://search.emarefa.net/detail/BIM-903090
Modern Language Association (MLA)
مليكاوي، مولود. آليات تكييف النظام الضريبي الجزائري في ظل تبني مفهوم التجارة الإلكترونية. مجلة دراسات جبائية مج. 8، ع. 1 (2019)، ص ص. 25-39.
https://search.emarefa.net/detail/BIM-903090
American Medical Association (AMA)
مليكاوي، مولود. آليات تكييف النظام الضريبي الجزائري في ظل تبني مفهوم التجارة الإلكترونية. مجلة دراسات جبائية. 2019. مج. 8، ع. 1، ص ص. 25-39.
https://search.emarefa.net/detail/BIM-903090
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش : ص. 39
Record ID
BIM-903090