Electronic commerce is a form of commercial exchange through the use of communications networks, in other words, it is a commercial method that relies on electronic exchange instead of direct physical exchange and immediate contracting between two people, which raises many problems about the extent to which the law recognizes these mechanisms, specifically the rules regarding contracts, with these new mechanisms for expressing offer and acceptance and building the elements of contracts. Which calls for the need to research the legality of contracting by electronic means. This study by title of (E-commerce and its legal problems in the Kurdistan Region/Iraq) aims to: of electronic commerce, to see the importance of electronic commerce in our time (the pros and cons), and to indicate the main types of electronic commerce, and to see the laws and instructions that the e-commerce takes as a basis for its work, as well as to evaluate its laws in the Kurdistan Region.
         The study relies on the descriptive approach to answer the main question, which is, how can we provide the right setting for the development of electronic commerce, the application of the necessary legal protection, and the filling of legislative and regulatory voids in the Kurdistan Region / Iraq? Accordingly, the study was divided into two sections, the first section deals with the introduction to electronic commerce, and the second section deals with the requirements of electronic commerce and its international and local laws, and through our analysis of the various aspects related to electronic commerce and its laws applied in the Kurdistan Region / Iraq . The study reached a group of results, including:

There is no social awareness regarding legislative aspects of e-commerce to create confidence in this type of transaction.
There is no special law imposing a tax on electronic commerce and regulating its provisions in order to achieve equality between individuals.