Introduction:

E-commerce is the process of buying and selling products using modern

electronic means such as mobile applications or the internet, and it is worth nothing
that this term refers to online retail and electronic transactions as well. Therefore, it
should be noted that e-commerce has become a great place for traditional stores, and
through e-commerce stores, any product can be bought or sold on a global scale.
They are results of the information technology revolution in our modern age, which
has caused the liberalization of commercial transactions and all goods and services
that made markets open to everyone in different countries of the world at any time.

Presentation:

Many of those who wish to switch to electronic commerce, or who have

already gone and started their own business and commercial activities, from selling
their own goods and products, may face one of the biggest problems, which is the
taxes resulting from any commercial activity, especially since the beginning of the
trade which was not subject to tax control in large number of countries, which led
some to record large profits without paying dues to the state , it was necessary to
enact legislation and laws obligatory on electronic commerce to submit to the tax
law, this had a significant impact on them and their profits, and many countries,
according to their tax on owners of electronic stores that depend on the source and
value of income and place of residence; the challenges and difficulties facing these
countries are still present in several matters; the most important ones are as follow:

Difficulty in identifying workers in e-commerce.

Difficulty in tracking many of the commercial transactions made through
electronic intermediaries.
Absence of papers or documents proving and documenting commercial
transactions and deals.
The spread of time and the wide spread of buying and selling operations that
take place through electronic stores and the lack of tax laws control over them.

These obstacles had an impact on countries and their economic acceleration, as

there are many who evade paying their tax dues and collecting high profits
without the knowledge of the state, and here is the mention of small electronic
stores; as the large capitals, which belong to companies located on the ground, are
obligated in return, to pay the taxes incurred on them, and there is no way to
evade them.

Conclusion:

E-commerce is in continuous growth that will not stop or decrease,

therefore the issues of imposing taxes is a reality imposed on the financial
systems wishing to do so, that requires the development of programs and paving
policies to regulate this economic activity and impose them in a way that exceeds
the incoming difficulties and work to coordinate between tax administrations.