THE IMPACT OF THE DIGITAL ECONOMY AND E-COMMERCE ON TAXATION FOR ENSURING INCLUSIVE GROWTH
DOI:
https://doi.org/10.55439/INS/vol1_iss5/82##article.subject##:
digital economy, electronic commerce, tax, taxation, consumer, materiality.##article.abstract##
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.
References
Khamdamov, S. J., Usmanov, A. S., Abdulazizova, O., Isaev, F., Kholbaev, N., Makhmudov, S., & Kholbaeva, S. (2022, December). ECONOMETRIC MODELING OF CENTRAL BANK REFINANCING RATE IN UZBEKISTAN. In Proceedings of the 6th International Conference on Future Networks & Distributed Systems (pp. 253-257).
Turayeva, G., Berdiyev, G., Eshpulatov, D., Alimova, D., Odilbekov, A., Davletova, D., ... & Burxanov, A. (2022, December). OPPORTUNITIES TO USE FINANCIAL SERVICES–“1 C PROGRAM”. In Proceedings of the 6th International Conference on Future Networks & Distributed Systems (pp. 556-561).
Yusupov, S., Boymuradov, S., Bobamuratova, D., Shukhratova, M., Marupov, I., Akramova, D. T., ... & Muradova, D. A. (2022, December). DIAGNOSTIC ASPECTS OF ZYGOMATICO-ORBITAL COMPLEX FRACTURES WITH THE USE OF MODERN DIGITAL TECHNOLOGIES. In Proceedings of the 6th International Conference on Future Networks & Distributed Systems (pp. 399-403).
Muftaydinova, S. K., Chuprynin, V. D., Fayzullin, L. Z., Buralkina, N. A., Muminova, Z. A., Asaturova, A. V., ... & Abdullayev, S. I. (2022, December). EXPRESSION OF THE TYROSINE KINASE RECEPTOR (EPHA1) IN THE EUTOPIC AND ECTOPIC ENDOMETRIUM OF PATIENTS WITH DEEP INFILTRATIVE ENDOMETRIOSIS USE OF MODERN DIGITAL TECHNOLOGIES. In Proceedings of the 6th International Conference on Future Networks & Distributed Systems (pp. 416-421).
Kozyrev AN Cost and taxation in the digital economy: a report at the Academic Council of CEMI RAS, May 16, 2017. Available at: https://medium.com/cemi-ras
Koroleva L.P. Tax regime IP-BOX: basic elements and tendency transformation and zarubejnyx stranax. National interest: priority and security, 2016, vol. 1, p. 12, No. 5 (338), str. 152–164.
Khamdamov, S. J. (2021, December). Calculating Share of Factors of Intensive Economic Growth in Uzbekistan. In The 5th International Conference on Future Networks & Distributed Systems (pp. 393-397).
Tran, T. K., Lin, C. Y., Tu, Y. T., Duong, N. T., Thi, T. D. P., & Shoh-Jakhon, K. (2023). Nexus between natural resource depletion and rent and COP26 commitments: Empirical evidence from Vietnam. Resources Policy, 85, 104024.
Xiaohui Gong, Wing-Keung Wong, Yiling Peng, Shoh-Jakhon Khamdamov, Gadah Albasher, Vu Tam Hoa, Nguyen Thi Thanh Nhan, Exploring an interdisciplinary approach to sustainable economic development in resource-rich regions: An investigation of resource productivity, technological innovation, and ecosystem resilience,Resources Policy,Volume 87, Part A,2023,104294,ISSN 0301-4207, https://doi.org/10.1016/j.resourpol.2023.1
Isaev F.I. The impact of digitization on expanding the tax base. Electronic scientific magazine "Digital economy and information technologies". No. 1 of 2023. 10 p. (p. 3-11)..
