Mechanisms of taxation of electronic commerce activities and the results of applying individual systems - Presentation of international experiences

Abstract

This research aims to study the mechanisms of taxation of ecommerce adopted by a group of countries and its development from one  stage to another, in addition to showing its impact on the local and international levels. To achieve this research’s objectives and to  answer the problem, we initially studied a set of experiences in ecommerce taxation for leading countries in this field and others for  developing countries. The study reached a set of results, most notably that the development of ecommerce activities in various parts of  the world led to the necessity of thinking and rapid intervention to impose taxes on it in the same way as traditional activities, if we look  at the huge profits achieved from these activities, especially by multinational companies, in order to protect tax bases from erosion,  ensure tax revenues for the public treasury, and achieve tax justice. The international consensus is also indispensable.