Document Type : Research Paper
Abstract
The economic arena has witnessed very large developments in recent decades, perhaps the most prominent of which is the emergence of electronic commerce, which has become a huge and growing volume and is expected to exceed the volume of traditional trade, and that this trade in developing countries in general and in Iraq in particular is far from the sight of the tax administration. Therefore, the importance of the study stems in highlighting a very important topic, which is access to the tax base in the e-commerce environment for the purpose of tax accounting for it . The researcher tried, through the questionnaire form, to survey the opinion of the employees of the General Tax Authority, Wasit Branch, regarding setting up a mechanism or proposing an accounting approach to tax accountability in light of the e-commerce environment by reviewing a set of procedures and requirements necessary for the purposes of this accounting, as well as proposals regarding amendments to legislative frameworks. And accounting, conceptual, operational and procedural.
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