مجلة معالم للدراسات الاعلامية و الاتصالية
Volume 7, Numéro 1, Pages 113-122
2025-06-29
The Effect Of E-commerce On Tax Evasion: A Brief Overview
Authors : Rimouche Kaoutar .
Abstract
This article offers a comprehensive overview of the impact of e-commerce on tax evasion, exploring the contributing factors in the digital realm and the resulting implications for tax authorities and governments. Where, With the rise of e-commerce, commercial transactions have undergone a significant paradigm shift, presenting challenges in ensuring tax compliance and enforcement. The article delves into the factors that contribute to tax evasion in the online space and highlights the complexities faced by tax authorities. By understanding these challenges, policymakers and tax authorities can develop effective strategies to address tax evasion in the ever-evolving landscape of e-commerce.
Keywords
tax evasion ; e-commerce ; commercial transaction
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