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Morocco, like many other countries, has seen rapid growth in e-commerce in recent years. With the proliferation of smartphones and improved Internet connectivity, more and more Moroccans are turning to online shopping. With the increasing development of e-commerce, we are now witnessing an upheaval in the classic pattern of commercial relations, and the inadequacy of traditional tax principles. Tax authorities are now faced with the challenge of taxing these virtual transactions. This new landscape increases the risk of new forms of tax evasion and fraud, requiring innovative strategies to counter them.The aim of this work is to study the legal arsenal put in place by Moroccan and other legislators to regulate e-commerce, with a view to ensuring a certain level of security for all players in this virtual space. We also analyze the international consensus on the taxation of electronic transactions.
Über den Autor / die Autorin
JABIR HAMZA, Forschungsdoktorand im Bereich Wirtschaftsrecht und Steuern an der Universität Ibn Zohr - Agadir. Er hat einen Master in Geschäfts- und Unternehmensrecht an der Rechtsfakultät von Marrakesch. Autor mehrerer wissenschaftlicher Artikel im Bereich Wirtschaftsrecht.
