VAT in the age of e-commerce: international overview and lessons for Morocco

TVA à l'ère du commerce électronique: état des lieux international et enseignements pour le Maroc

Hajar Tabyaoui and Nabil Bouayad Amine
Additional contact information
Hajar Tabyaoui: USMS - Université Sultan Moulay Slimane

Post-Print from HAL

Abstract: Today, the missions of tax authorities are increasingly threatened by changes in the environment, particularly by digitization and the rise of e-commerce, which, given its characteristics, has had a significant impact on legal, political, and tax issues. The issue of e-commerce taxation has sparked much debate, which is why this paper is of interest. This article is a review that presents the current state of knowledge on the subject, particularly on the tax challenges and the various measures taken by different countries, with a particular focus on VAT. It will provide food for thought on how Morocco could address this issue. The literature reveals that traditional VAT mechanisms are proving inadequate for cross-border B2C e-commerce, whose security relies mainly on taxation at the place of consumption, the involvement of platforms, and the centralization of declarations.

Keywords: e-commerce; digital economy; digital products; taxation; VAT; digital presence; TVA; présence numérique; fiscalité; produits numériques; économie numérique (search for similar items in EconPapers)
Date: 2026-01-05
Note: View the original document on HAL open archive server: https://hal.science/hal-05577567v1
References: Add references at CitEc
Citations:

Published in African Scientific Journal, 2026, 03 (33), pp.1617 - 1632. ⟨10.5281/zenodo.18154178⟩

Downloads: (external link)
https://hal.science/hal-05577567v1/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05577567

DOI: 10.5281/zenodo.18154178

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().