Analysis of taxation and government regulation of e-commerce

Makhmudov Lazizbek Ubaydullo ugli

«Инновацион иқтисодиёт» журнали · 2026-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarMakhmudov Lazizbek Ubaydullo ugli
Jurnal«Инновацион иқтисодиёт» журнали
NashriyotҚарши дaвлaт техника универcитети
ISSN3030-315x
Nashr sanasi2026-07-02
Jild50
Son3
TilIngliz
Ilmiy sohaIqtisodiyot
Indeksga qo‘shilgan2026-08-26

Maqolaning asl sahifasi

Kalit so‘zlar

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

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAMakhmudov Lazizbek Ubaydullo ugli (2026). Analysis of taxation and government regulation of e-commerce. «Инновацион иқтисодиёт» журнали, 50(3). https://ojs.qmii.uz/index.php/ej/article/view/1481
GOST (OAK)Makhmudov Lazizbek Ubaydullo ugli Analysis of taxation and government regulation of e-commerce // «Инновацион иқтисодиёт» журнали. – 2026. – T. 50, № 3.
MLAMakhmudov Lazizbek Ubaydullo ugli. “Analysis of taxation and government regulation of e-commerce.” «Инновацион иқтисодиёт» журнали, 50(3), 2026. https://ojs.qmii.uz/index.php/ej/article/view/1481
ChicagoMakhmudov Lazizbek Ubaydullo ugli. “Analysis of taxation and government regulation of e-commerce.” «Инновацион иқтисодиёт» журнали, 50(3) (2026). https://ojs.qmii.uz/index.php/ej/article/view/1481
HarvardMakhmudov Lazizbek Ubaydullo ugli (2026) ‘Analysis of taxation and government regulation of e-commerce’, «Инновацион иқтисодиёт» журнали, 50(3). https://ojs.qmii.uz/index.php/ej/article/view/1481
BibTeX
@article{makhmudovlazizbekubaydullougli2026,
  title = {Analysis of taxation and government regulation of e-commerce},
  author = {Makhmudov Lazizbek Ubaydullo ugli},
  journal = {«Инновацион иқтисодиёт» журнали},
  year = {2026},
  volume = {50},
  number = {3},
  url = {https://ojs.qmii.uz/index.php/ej/article/view/1481}
}

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