الجوانب الدستورية لفرض الضريبة على التجارة الإلكترونية في ليبيا

الملخص

This research examines the constitutional aspects of taxing e-commerce in Libya, in light of the rapid developments in the digital world and the legislative challenges they pose to the traditional tax system. The research begins with a central question concerning the compatibility of taxing e-commerce with Libyan constitutional principles, particularly the principles of legality, fairness, and equality before public burdens. The study relies on an analysis of constitutional texts, specifically the 2011 Constitutional Declaration, the 2017 draft constitution, and the 2015 Political Agreement, in addition to relevant case law. It also addresses the shortcomings of existing tax legislation in encompassing e-commerce and proposes ways to develop the constitutional and legislative framework to ensure a balance between the requirements of constitutional justice and the state's financial needs, while also referencing some comparative Arab experiences from which lessons can be drawn.