آلية فرض و تحصيل ضريبة الدخل على الاعمال التجارية الالكترونية في إقليم كوردستان العراق

Abstract

The communication technology revolution has affected the activities of economic institutions in recent years, the most obvious of which is the emergence of e-commerce and e-commerce activities carried out through the Internet platform Regarding the tax system and the ability to impose income tax on such activities.

Therefore, the transition from a classical business environment to an e-business environment requires science-based knowledge to present important issues related to the imposition of taxes and the tax system Goods are implemented.

An examination of the provisions of the Iraqi Income Tax Law and the Iraqi Commercial Law in force in the Iraqi Kurdistan Region shows that the imposition of income tax on e-commerce faces legal and technical problems, which is one of the most important legal obstacles Related to e-commerce or the business that takes place over the Internet clearly, the law mentioned business absolutely without reference to means or how to conduct those businesses, regarding technical difficulties, this study focuses on the difficulty of identifying transactions in online business, product sales Digital and the difficulties associated with the quality of business transactions over the Internet, different types are forming rapidly, in addition to the difficulty of proving business transactions and commercial contracts made through online platforms.