Factors Affecting the Tax Collection Process for E-Commerce Transactions in Libya

Abstract

This study aimed to identify the current state of e-commerce and the factors affecting the tax collection process for e-commerce transactions in general, and in Libya in particular. To achieve the study's objectives, a descriptive-analytical approach was used, employing a questionnaire. Seventy-five questionnaires were distributed to employees in the tax authority branches in Tripoli, Misrata, and Zliten to collect the necessary data for testing the study's hypothesis. The SPSS statistical software was used for this purpose. The study concluded that several factors contribute to the tax collection process for e-commerce transactions, including current tax legislation, the efficiency of tax authority employees, the ability to monitor e-commerce transactions, and the availability of training programs for tax personnel.