إجراءات التحصيل الضريبي في حالة ممارسة نشاط التجارة الالكترونية

Abstract

This study aims to evaluate tax collection procedures and their effectiveness in dealing with the specificities of e-commerce, as well as to propose ways to improve them in line with the requirements of the digital economy at the Sétif Tax Center. The study relied on both descriptive and analytical approaches in its theoretical and practical aspects to analyze the results. Data collection tools included questionnaires and field observations, targeting a sample of 28 employees (including tax inspectors, tax controllers, and administrative executives) at the Sétif Tax Center. The study concluded that the unique characteristics of e-commerce negatively affect the effectiveness of traditional tax collection procedures. Furthermore, Algerian legal and tax legislations face challenges in adapting tax collection mechanisms to e-commerce specificities. The study also demonstrated that electronic tax control significantly contributes to improving tax collection and reducing tax evasion in the realm of e-commerce.