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IDENTIFICATION OF TAXPAYERS IN ELECTRONIC COMMERCE Nilufar Bobir qizi, Karimova
International Journal of Business, Law and Political Science Vol. 1 No. 8 (2024): International Journal of Business, Law and Political Science
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i8.187

Abstract

E-commerce activities differ from traditional commerce in that they are not located at a specific address, which, while convenient for the seller and customer, creates difficulties for the state in determining the taxpayer, tax object, and tax base. Therefore, identification of taxpayers in e-commerce is one of the primary tasks of the state and direct tax authorities today.
IDENTIFICATION OF TAXPAYERS IN ELECTRONIC COMMERCE Nilufar Bobir qizi, Karimova
International Journal of Business, Law and Political Science Vol. 1 No. 8 (2024): International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i8.187

Abstract

E-commerce activities differ from traditional commerce in that they are not located at a specific address, which, while convenient for the seller and customer, creates difficulties for the state in determining the taxpayer, tax object, and tax base. Therefore, identification of taxpayers in e-commerce is one of the primary tasks of the state and direct tax authorities today.