مجلة هيرودوت للعلوم الإنسانية والاجتماعية
Volume 8, Numéro 4, Pages 504-518
2024-12-26
Authors : Haffaf Walid . Bouafia Samir .
• 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: taxation, e-commerce, obstacles
عباس وليد
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ص 1100-1122.
بن زروق جمال
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قراندي سعاد
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ص 272-284.
مسلي نور الدين
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زراري فتحي
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ص 144-162.