التهرب الضريبي في التجارة الإلكترونية مع الإشارة للتجربة في العراق

Abstract

Taxes are considered one of the important sources of public revenue for most countries of the world. However, the tax systems face a big problem represented by the phenomenon of tax evasion that most countries are trying to combat at the present time. Due to the technological development that the world is witnessing, a new concept has emerged in the way of concluding contracts, which is ‘e-commerce’. The two parties contract via the Internet without seeing each other and this is what differs from what is followed in traditional trade. Because of the insufficiency of the legislative systems that regulate e-commerce, the problem of tax evasion still exists in this trade. Therefore this research tries to shed light on the problem of tax evasion especially in the context of e-commerce, with reference to the experience in the Republic of Iraq.