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.
The International Journal of Business, Law and Political Science - ISSN: 30321298 (Online) is a peer-reviewed (refereed), open-access journal in the domain of finance and management sciences. IJBLPS seeks to advance multidisciplinary researchers by publishing the highest quality theoretical and ...