مدى جاهزية مصلحة الضرائب لتطبيق الضريبة على التجارة الإلكترونية وأثرها المتوقع في تعزيز الايرادات الضريبية في ليبيا

Abstract

This paper aimed to analyze the readiness of the tax system to implement taxation on e-commerce activities and its expected impact on enhancing tax revenues in Libya, given the continuous expansion in the use of digital platforms and the shift towards a digital economy. The study employed a quantitative approach, utilizing a questionnaire distributed to a sample of employees at the Libyan Tax Authority. The data were analyzed using quantitative and descriptive statistical tools to measure the relationship between implementing e-commerce taxation and the level of expected tax revenues. The results showed a statistically significant positive relationship between imposing taxes on e-commerce and increasing tax revenues, reflecting the importance of this type of taxation as an effective tool for supporting public financial resources. The results confirmed that regulating e-commerce and integrating it into the formal tax system contributes to broadening the tax base and achieving sustainable economic growth. The study also revealed ongoing challenges to the implementation of e-taxation, most notably a weak legislative and regulatory framework, inadequate technological infrastructure, and low tax awareness among those working in the field. Based on its findings, the study recommended several initiatives to enhance taxation system in Libya such as developing the legislative and tax framework to align with the nature of the digital economy; strengthening the capabilities of tax authorities, as well as launching targeted awareness campaigns; and expanding cooperation with digital and banking institutions to ensure effective implementation and increased compliance.