Статья

IDENTIFICATION OF TAXPAYERS IN ELECTRONIC COMMERCE

Karimova Nilufar Bobir qiziTashkent State University of Law

International Journal of Business Law and Political Sciencejournal2024en

ABI

Аннотация

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.

Темы

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

Идентификаторы

DOI: 10.61796/ijblps.v1i8.187

Цитирования и источники

Цитирований: 0Использованных источников: 0

Показатели — AkademScholar · Скоро