PRIORITY DIRECTIONS FOR IMPROVING THE TAXATION OF ELECTRONIC COMMERCE IN THE CONTEXT OF THE DIGITAL ECONOMY
Keywords:
digital economy, electronic commerce, e-commerce taxation, tax administration, digital platforms, electronic payments, value-added tax (VAT), fiscal policy, digital transformation, economic development, public finance.Abstract
This article examines the theoretical foundations of electronic
commerce taxation in the context of the digital economy, current development
trends, and priority directions for improving the taxation system. The rapid
expansion of e-commerce has created new challenges for tax administration,
including the taxation of cross-border digital transactions, online platforms, and
electronic services. The study analyzes international experience and the ongoing
reforms in the Republic of Uzbekistan aimed at modernizing the taxation of
electronic commerce. Particular attention is paid to the digitalization of tax
administration, the use of electronic payment systems, and the implementation of
innovative technologies to ensure tax transparency and efficiency. Furthermore, the
article proposes practical recommendations for strengthening tax administration,
expanding international cooperation, improving legal regulations, and ensuring fair
taxation of digital business activities. The findings indicate that an effective taxation
system for electronic commerce is an essential factor in increasing public revenues,
promoting sustainable economic growth, and enhancing the competitiveness of the
national economy.
References
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