Taxation Challenges of E-Commerce in Saudi Arabia “An Analytical and Forward-Looking Study”

Abstract

Abstract

The study aims to explore the challenges facing Saudi Arabia in taxing e-commerce, emphasizing the evolution and characteristics of e-commerce in the Kingdom and analyzing the obstacles faced by tax policymakers. The descriptive-analytical method was employed to assess the current state, revealing that the rapidly growing e-commerce sector necessitates the development of a comprehensive tax system aligned with digital transformation. The study identified key challenges, including the difficulty in compiling digital data, the absence of unified legislation, and tax evasion. It recommends fostering collaboration among government entities, leveraging advanced technologies such as artificial intelligence and blockchain to enhance tax auditing efficiency, and enacting unified regulations aligned with international standards to achieve full tax compliance