Article

IDENTIFICATION OF TAXPAYERS IN ELECTRONIC COMMERCE

Karimova Nilufar Bobir qiziTashkent State University of Law

International Journal of Business Law and Political Sciencejournal2024en

ABI

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.

Topics

Corporate Taxation and Avoidance Taxation and Compliance Studies Taxation and Legal Issues

Identifiers

DOI: 10.61796/ijblps.v1i8.187

Citations and references

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