IDENTIFICATION OF TAXPAYERS IN ELECTRONIC COMMERCE
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.
Authors
- Karimova Nilufar Bobir qizi
Institutions
- Tashkent State University of Law (UZ)
Publication Details
- Journal
- International Journal of Business Law and Political Science
- Published
- 2024-09-09
- DOI
- https://doi.org/10.61796/ijblps.v1i8.187
- Primary Topic
- Corporate Taxation and Avoidance
- Type
- article
- Field-Weighted Citation Impact
- 0.00