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All Journal IJBLPS International Journal of Business, Law and Political Science
Nilufar Bobir qizi, Karimova
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Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : IJBLPS

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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.
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