مجلة هيرودوت للعلوم الإنسانية والاجتماعية
Volume 8, Numéro 4, Pages 504-518
2024-12-26

Taxation Of E-commerc Challenges And International Efforts To Regulate It

Authors : Haffaf Walid . Bouafia Samir .

Abstract

• Abstract: The rapid development of e-commerce worldwide in recent years has sparked signifiant debate regarding the tax systems governing transactions in the digital environment. E-commerce presents challenges to traditional tax systems, which primarily focus on tangible goods that can be accounted for and tracked. In this context, two distinct perspectives have emerged: one argues for the necessity of subjecting e-commerce transactions to a clear tax system, while the other holds a differing view. Each perspective has its own arguments and justifications. Keywords: taxation, e-commerce, obstacles

Keywords

Keywords: taxation, e-commerce, obstacles