The Impact of Tax Challenges on the Development of E-Commerce

Abstract

E-commerce has established itself as a pivotal driver of the transformation of economic exchanges, fostered by globalization and the rapid advancement of information and communication technologies. It offers companies the opportunity to expand beyond geographical boundaries while enabling consumers to access a wide range of goods and services more easily and efficiently. However, e-commerce raises significant tax-related challenges, as it is characterized by the dematerialization of transactions and the increased mobility of economic activities, thereby calling into question traditional tax principles such as territoriality and permanent establishment.
This study aims to analyze the impact of tax-related issues on the development of e-commerce, with particular emphasis on the challenges associated with direct and indirect taxation. The research is based on a documentary analysis of the theoretical and regulatory frameworks governing e-commerce taxation, as well as an examination of the recommendations issued by international organizations, notably the OECD and UNCTAD.

From a methodological perspective, the study relies on a qualitative and documentary analysis of normative and regulatory texts, reports from international institutions (OECD, UNCTAD, WTO), and recent academic research on the taxation of electronic commerce.

The findings reveal that tax uncertainty, the complexity of tax regulations, the risk of double taxation, and difficulties in tax control and collection constitute significant barriers to the growth of e-commerce. These constraints may discourage firms from investing in digital activities and hinder the confidence of economic actors. The study therefore highlights the importance of adopting a clear and coherent tax framework tailored to the specificities of e-commerce, while ensuring the fiscal interests of states. Finally, it emphasizes the need for enhanced international cooperation in order to achieve a fair and effective tax system in the digital economy.

Classification JEL: H25, H26, F13

Paper type: Theoretical Research