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]

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.