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Les défis de la taxation du commerce électronique en Éthiopie

Les défis de la taxation du commerce électronique en Éthiopie


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About the Book

L'avènement d'Internet est apparemment devenu un aspect indispensable des transactions commerciales modernes. La raison principale en est qu'Internet a apporté ce que nous appelons aujourd'hui le commerce électronique. D'une manière générale, le commerce électronique consiste à entreprendre des activités commerciales par le biais d'Internet, en tout ou en partie. Cependant, le chemin du commerce électronique n'est pas toujours facile. Il s'accompagne d'une série de problèmes. L'un de ces problèmes est la taxation du commerce électronique. En effet, les principes, lois et institutions fiscales conventionnels reposent sur le principe de l'emplacement physique et, en d'autres termes, ils ont à l'esprit les principes de territorialité ou de rattachement géographique. Inversement, le commerce électronique peut être entrepris dans un espace virtuel où les principes liés à la géographie, à l'emplacement physique et à la territorialité n'ont pas ou peu de valeur. L'objectif de ce livre est donc d'identifier et d'examiner les défis de la fiscalité du commerce électronique en Éthiopie. Du point de vue du champ d'application, il ne traite que de l'impôt sur le revenu, de la TVA et des problèmes d'administration fiscale associés à ces deux éléments. En ce qui concerne la méthodologie, l'ouvrage adopte des méthodes de recherche juridique qualitative.


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Product Details
  • ISBN-13: 9786206062929
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Editions Notre Savoir
  • Height: 229 mm
  • No of Pages: 68
  • Spine Width: 4 mm
  • Width: 152 mm
  • ISBN-10: 6206062929
  • Publisher Date: 05 Jun 2023
  • Binding: Paperback
  • Language: French
  • Returnable: N
  • Weight: 163 gr


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