الفهرس 
المستخلص العربىيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
This study aimed at determining what are electronic commerce services and what its kinds through the collection of all elements and the possibility of imposing taxes on e-commerce transactions, as a result of increasing attention from both developed and in particular developing governments, and the erosion of the potential tax base because of the adoption of electronic commerce services, for this It has presented a proposed accounting framework for the purpose of modernization of the tax base in the light of the practices of Tax accounting and Academic research . The study also concluded that the proposed accounting framework on the income from these electronic services works to raise tax revenue in Iraq and address the problems created by the tax on trade in services and operations of tax evasion. The researcher recommends the application of the proposed accounting framework because of its importance and its ability to regulate the accounting policy for transactions electronic commerce services which will reflect its impact on the financial state policy, modernize tax legislation in particular the Income Tax Act No. 113 of 1982, To include the tax base all profits realized from the income of electronic commerce services and work to develop special instructions to deal with taxpayers who working with electronic commerce Activity in terms of methods of assessment and collection, and applied also digital tax application due to that tax collections are the main resources to finance state services.