THE IMPACT OF THE DIGITAL ECONOMY AND E-COMMERCE ON TAXATION FOR ENSURING INCLUSIVE GROWTH

This article investigates the influence of the digital economy and e-commerce on taxation systems. It addresses the evolving landscape of the digital economy and its implications for tax policies and administration. Through extensive research, the study examines the challenges and nuances of implementing and complying with taxation rules in the digital economy. This includes an analysis of the unique characteristics of digital transactions and e-commerce platforms. The research highlights key problems such as the difficulty tax authorities face due to the borderless nature of digital transactions, the absence of a physical presence, and the complexities introduced by digital platforms. These factors pose significant challenges in monitoring and enforcing tax laws effectively. The article offers recommendations and solutions to address these challenges. It underscores the need for adaptive taxation rules and robust enforcement mechanisms to effectively manage taxation in the rapidly evolving digital economic landscape.

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