Problems of charging and collecting taxes in electronic commerce contracts

As a result of the wide scope of electronic commerce and transactions and the sale of transactions traded on the World Network (Internet) legal framework is the electronic contract, and the resulting diversity and expansion of revenue achieved through these transactions that occur in an open space away from legal regulation, This is a new form of economic activity, which has raised many problems in the forefront of the possibility of the subject of these irregular income with traditional records and systems of work used by traditional tax systems for tax accounting and will remain outside the tax system in particular and the international community is moving towards greater reliance on international communications technology and benefiting from it in achieving the desired economic objectives