دور الضريبة على التجارة الإلكترونية في تحقيق العدالة الضريبية دراسة ميدانية على موظفي مصلحة الضرائب الليبية

Abstract

This study aimed to explore the role of taxation on e-commerce in enhancing tax justice from the perspective of employees of the Libyan Tax Authority. The study focused on several key dimensions, including the legislative and regulatory framework, administrative challenges, the level of awareness and preparedness of personnel, digital control tools, the utilization of international experiences, and the technological competence of employees. The study employed a descriptive-analytical approach, and data were collected through a questionnaire administered to a sample of 36 employees of the Tax Authority, and analyzed using SPSS. The results revealed a strong and statistically significant relationship between the effectiveness of e-commerce taxation and the achievement of tax justice. Moreover, all sub-hypotheses concerning the impact of legislative clarity, administrative challenges, personnel awareness, digital control tools, international experience, and technological competence on the performance of the Authority were confirmed. The study emphasized the importance of updating legislation and developing the technological skills of personnel to ensure effective and equitable tax implementation in the e-commerce environment.