الجباية الافتراضية والتجارة الإلكترونية النقاشات، المشاكل والتحديات

Abstract

The subject of the present article is centred on the problematic of imposing taxes on the electronic commerce (E-commerce). Our interest is directed at the first rate to the discussions, problems and challenges related to the fiscal treatment of the e-commercial transactions which are not limited by place and time. The binary approximation between the e-commerce and the fiscal system is considered as an inevitable matter for insuring the effectiveness and the competence of the latter. The fiscal system is of no use if not corresponding to the recent events. Thus, the fiscal authority might face uncertainties and disorder caused by the technological development despite the great endless offered chances in front of the commercial partners in the electronic space. The scientific research, on its turn, is tackling this problematic which is giving birth to what is called the presupposed taxation. Consequently, a number of questions come to our minds and they are as follows : - How can the current system of taxation be adjusted with the e-commerce ? - Are there determined mechanisms for the submission of the e-commercial dealings to taxes ?