آليات الاخضاع الضريبي لأنشطة التجارة الالكترونية ونتائج تطبيق الأنظمة المنفردة - عرض لتجارب دولية

Mechanisms of taxation of electronic commerce activities and the results of applying individual systems - Presentation of international experiences

Résumé

This research aims to study the mechanisms of taxation of ecommerce adopted by a group of
countries and its development from one stage to another, in addition to showing its impact on the
local and international levels. To achieve this research’s objectives and to answer the problem, we
initially studied a set of experiences in ecommerce taxation for leading countries in this field and
others for developing countries.
The study reached a set of results, most notably that the development of ecommerce activities in
various parts of the world led to the necessity of thinking and rapid intervention to impose taxes on
it in the same way as traditional activities, if we look at the huge profits achieved from these
activities, especially by multinational companies, in order to protect tax bases from erosion, ensure
tax revenues for the public treasury, and achieve tax justice. The international consensus is also
indispensable.