مجلة الحقوق والعلوم السياسية
Volume 13, Numéro 1, Pages 48-58
2026-01-30
Legal Issues Related To Taxation And Fees On E-commerce Activities
Authors : Bendaoud Houcine .
Abstract
The current development of e-commerce is facing similar taxation challenges to those that accompanied the expansion of international trade at the beginning of the century. This is particularly evident today with the emergence of the new economy. However, the inherent characteristics of e-commerce, notably its spatially unlimited nature, its borderless framework, and its often-undefined contractual structures, have impacted its legal and fiscal systems, resulting in serious challenges for tax administrations. These challenges are reflected, first, in the difficulty of determining the tax base; second, in issues related to the calculation of corporate tax and the definition of a permanent establishment for e-commerce entities; and finally, in the collection of taxes and duties that is, identifying the relevant parties and determining who is responsible for collecting the taxes. In addition, the fact that the parties involved often hold different nationalities and seek to evade tax obligations further complicates matters. Therefore, it is imperative for governments and international organizations to develop optimal solutions to subject electronic transactions to taxation, from which tax authorities may ultimately benefit through the expansion of digital commerce.
Keywords
E-Commerce ; Taxation Challenges ; Electronic Transactions ; digital commerce ; international trade
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