التأصيل التشريعي للضريبة على التجارة الإلكترونية

Abstract

This study provides a doctrinal analysis of the issue of taxation on electronic commerce in Libya, in light of the legislative vacuum that fails to keep pace with the developments of the digital economy. The research is divided into two main sections: the first addresses the conceptual and regulatory framework of electronic taxation by clarifying the nature of digital commercial activity and distinguishing it from traditional commerce, with a focus on the legal challenges related to determining the tax base, the liable party, and the place of taxation. The second section examines the administrative and legislative issues surrounding the application of this type of tax, particularly the weakness of institutional infrastructure and the absence of specific legal rules for collection and oversight. It also analyzes comparative models of countries that have successfully developed legislation responsive to the cross-border nature of e-commerce. The study aims to propose a comprehensive legal framework for a national tax system that is both effective and equitable, in a manner that preserves the state's financial sovereignty and reduces tax gaps resulting from digital transformation.