Digital taxation: balancing innovation and regulation

Ashrapova , L.U., Yakhshiboyev , R.E., Atadjanov , Sh.Sh.

Pioneering Studies and Theories · 2025-yil

Annotatsiya

The rapid expansion of the digital economy has transformed global trade, raising complex taxation challenges. As businesses increasingly operate across borders through digital platforms, traditional tax frameworks struggle to adapt. This study examines the evolving landscape of digital taxation, focusing on the delicate balance between fostering innovation and ensuring effective regulation. Key issues include profit shifting, tax avoidance, and jurisdictional conflicts, which complicate fair taxation in a globalized digital market. Governments worldwide are implementing digital services taxes (DSTs) and advocating for global tax reforms, such as the OECD’s Two-Pillar Solution, to address these challenges. However, concerns persist regarding the impact on startups, technological growth, and investment incentives. Striking the right balance requires policies that prevent tax base erosion while maintaining a competitive environment for digital enterprises. This paper explores existing digital tax frameworks, their economic implications, and potential policy solutions. It highlights the need for international cooperation to create a fair and sustainable taxation system that adapts to evolving business models without stifling technological progress. The findings contribute to the ongoing debate on shaping a taxation model that promotes both innovation and regulatory compliance in the digital economy

Maqola ma’lumotlari
MualliflarAshrapova , L.U., Yakhshiboyev , R.E., Atadjanov , Sh.Sh.
JurnalPioneering Studies and Theories
NashriyotХалқаро Нордик университети
ISSN3060-5105, 3060-5105
Nashr sanasi2025-03-11
Jild1
Son4
Betlar17-20
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.15046219
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.15046219 · Maqolaning asl sahifasi

Kalit so‘zlar

Digital taxation, innovation vs. regulation, OECD Two-Pillar Solution, tax avoidance, digital services tax (DST), global tax reform, cross-border e-commerce

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APAAshrapova , L.U., Yakhshiboyev , R.E., & Atadjanov , Sh.Sh. (2025). DIGITAL TAXATION: BALANCING INNOVATION AND REGULATION. Pioneering Studies and Theories, 1(4), 17-20. https://doi.org/10.5281/zenodo.15046219
GOST (OAK)Ashrapova , L.U., Yakhshiboyev , R.E., Atadjanov , Sh.Sh. DIGITAL TAXATION: BALANCING INNOVATION AND REGULATION // Pioneering Studies and Theories. – 2025. – T. 1, № 4. – P. 17-20. – DOI: 10.5281/zenodo.15046219.
MLAAshrapova , L.U., Yakhshiboyev , R.E., and Atadjanov , Sh.Sh. “DIGITAL TAXATION: BALANCING INNOVATION AND REGULATION.” Pioneering Studies and Theories, 1(4), 17-20, 2025. https://doi.org/10.5281/zenodo.15046219
ChicagoAshrapova , L.U., Yakhshiboyev , R.E., and Atadjanov , Sh.Sh. “DIGITAL TAXATION: BALANCING INNOVATION AND REGULATION.” Pioneering Studies and Theories, 1(4), 17-20 (2025). https://doi.org/10.5281/zenodo.15046219
HarvardAshrapova , L.U., Yakhshiboyev , R.E., and Atadjanov , Sh.Sh (2025) ‘DIGITAL TAXATION: BALANCING INNOVATION AND REGULATION’, Pioneering Studies and Theories, 1(4), 17-20. https://doi.org/10.5281/zenodo.15046219
BibTeX
@article{ashrapovalu2025,
  title = {DIGITAL TAXATION: BALANCING INNOVATION AND REGULATION},
  author = {Ashrapova , L.U. and Yakhshiboyev , R.E. and Atadjanov , Sh.Sh.},
  journal = {Pioneering Studies and Theories},
  year = {2025},
  volume = {1},
  number = {4},
  pages = {17-20},
  doi = {10.5281/zenodo.15046219},
  url = {https://doi.org/10.5281/zenodo.15046219}
}

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