Revue des Economies financières bancaires et de management
Volume 13, Numéro 2, Pages 8-27
2024-12-22

Digital Economy Between Special Taxation Or Adaptation Of Rules, The Case Of Algeria



Authors : Zouaneb Ghericia .

Abstract

This paper investigates the complex landscape of digital taxation in Algeria, providing a descriptive and analytical examination of how the country taxes its digital economy. Algeria with its unique tax system that responds to several factors, serves as a case study for determining whether special taxes are levied on the digital economy or existing taxation rules are changed. The finding show that digital taxation in Algeria is unclear due to the lack of data transparency. Revenues from digital activities, the number of digital businesses and the actual amount of their profits limit the taxation process based on tax base and purpose.

Keywords

Digital economy ; Unilateral taxation ; Multirateral taxation ; Digital taxation challenges ; Digital taxation in Algeria

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