this article analyzes the challenges and strategies for taxing and regulating e-commerce, with a focus on Uzbekistan’s context and global practices. It explores key issues such as defining the tax base, determining tax jurisdiction, and establishing effective tax collection mechanisms. The study highlights the complexities of taxing digital goods and services, cross-border transactions, and informal trade on social media platforms. Drawing on international experiences from the OECD, EU, USA, China, and CIS countries, the article proposes a hybrid taxation model tailored to Uzbekistan’s economic and legal environment. This model emphasizes flexibility, fairness, systematic coverage, and digitalization, incorporating tools like automated identification platforms, unified tax reporting systems, and a marking system for e-commerce entities. Additionally, it suggests integrating an “e-commerce” function into card-to-card payment systems to enhance transparency and tax compliance. The proposed mechanisms aim to increase state revenue, strengthen regulatory oversight, reduce fraud, and align with international standards while fostering a competitive and equitable e-commerce ecosystem.
| Mualliflar | Makhmudov Lazizbek Ubaydullo ugli |
|---|---|
| Jurnal | «Инновацион иқтисодиёт» журнали |
| Nashr sanasi | 2026-07-02 |
| Jild | 50 |
| Son | 3 |
| Til | Ingliz |
e-commerce, taxation, government regulation, digital economy, tax base, tax collection, электронная коммерция, налогообложение, цифровая экономика, налоговая база, сбор налогов, трансграничные операции, elektron tijorat, soliq solish, davlat tomonidan tartibga solish, raqamli iqtisodiyot, soliq bazasi, transchegaraviy operatsiyalar
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