With the beginning of the twenty-first century, economic activities developed and were characterized by a strong trend towards making commercial markets global markets, depending on the new capabilities of international communications and information technology. Economic development, and in light of the growth of the digital economy, many challenges appeared to the existing tax systems when trying to subject these transactions to tax. This study concluded, that despite the pros and opportunities generated by e-commerce, but they may be a reason to raise concern and bewilderment fiscal tires with respect to the tax treatment and fiscal collection, that the tax systems will become limited efficiency if you can not respond to these developments and events.