Tax evasion through e-commerce - social media as a model

Abstract

Given the widespread use of social media pages for buying, selling, promoting, and advertising, and the public’s interest in online shopping, we chose this topic to shed light on e-commerce in Iraq and the tax evasion occurring through these websites and pages. This is intended to limit the damage caused to the public treasury, limit the use of online stores to evade taxes, and attempt to implement the principle of tax justice to ensure equality between ordinary merchants and e-merchants in taxation. This will provide the public treasury with a new tax branch.