In case of resorting to cash, citizens will be fined up to LE10,000 ($562) to cover ensuing expenses.
Euro zone governments should cut taxes on labor and offset the dip in revenues by shifting taxation to houses or consumption, the European Commission said.
The study is conducted within the process of drafting the Cybercrime Law.
India launched its biggest ever fiscal reform with the government promising a stronger, less corrupt economy while businesses are nervous about the new tax.
The price of a pack of cigarettes doubled for Saudi Arabian smokers on Sunday under first-time tax measures to help the kingdom cope with a drop in oil revenues.