| المستخلص: |
Given the importance accorded to it, imposing taxes on e- commerce is currently one of the most extensively discussed issues in the field of economics. The remarkable development of e- commerce and its magnificent growth in magnitude at the expense of traditional commerce have meant, necessarily, that the current tax system are confronted with a major challenge that they ought to adapt to through the invention of modern tax systems that are simple, efficient, and effective so as to be able to cope with intricacies of e- commerce, as well as showing some intrinsic global characteristics in an age of fading geographical borders. This research will be split into four sections, the first of which will cover the basics of e- commerce including its notion, importance, different categories and forms, methods of measurement. And basic prerequisites, as well as exploring its impacts on different economic sectors (the business sector, the customer sector, and the national economy sector). The second section will tackle the issues of taxing e- commerce taxes and the differences between them and the taxes on traditional commerce. As well as review of the theoretical and practical problems of imposing taxes on e- commerce. The third section will be provide an overview if the framework of approaches to the tax treatments relevant to e- commerce activities. Whether in relation to domestic bargains or in relation to foreign ones. The fourth section develops a suggested comprehensive framework for taxes on e- commerce. Finally, the research will be ended by some recommendations in that field. \
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