IDENTIFICATION OF TAXPAYERS IN ELECTRONIC COMMERCE
- Authors
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Karimova Nilufar Bobir qizi
Tashkent State University of Law
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- Keywords:
- e-commerce, taxpayers, tax, subject
- Abstract
- E-commerce activities differ from traditional commerce in that they are not located at a specific address, which, while convenient for the seller and customer, creates difficulties for the state in determining the taxpayer, tax object, and tax base. Therefore, identification of taxpayers in e-commerce is one of the primary tasks of the state and direct tax authorities today.
- References
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R. M. Bird and J. S. Wilkie, "E-Commerce and the Taxation of International Trade," International Tax Program Papers, vol. 8, no. 2, pp. 1-35, 2001.
R. Mason, "Tax Compliance in the Age of Electronic Commerce," Tax Law Review, vol. 55, no. 1, pp. 1-50, 2002.
OECD, "Addressing the Tax Challenges of the Digital Economy," OECD/G20 Base Erosion and Profit Shifting Project, OECD Publishing, Paris, 2015.
A. Cockfield, "The Law and Economics of Digital Taxation: Challenges to Traditional Tax Laws and the Global Digital Economy," International Review of Law and Economics, vol. 42, no. 2, pp. 31-40, 2015.
D. Pinto, "E-commerce and Source-Based Income Taxation: Permanent Establishment and Cross-Border Profit Allocation," Journal of International Commerce and Economics, vol. 12, no. 3, pp. 15-37, 2019.
Tax Code of the Republic of Uzbekistan, 30.12.2019.
Law 792 of the Republic of Uzbekistan "On Electronic Commerce", 09/29/2022, Tashkent.
Decision of the President of the Republic of Uzbekistan dated May 14, 2018 PQ-3724.
L. V. Frolova, "Principles of taxation of subjects of electronic commerce," Financial Journal, vol. 1, no. 1, pp. 151-165, 2013.
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- 2024-09-09
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Copyright (c) 2024 Karimova Nilufar Bobir qizi
This work is licensed under a Creative Commons Attribution 4.0 International License.
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