IJBLPS
Vol. 1 No. 8 (2024): International Journal of Business, Law and Political Science

IDENTIFICATION OF TAXPAYERS IN ELECTRONIC COMMERCE

Nilufar Bobir qizi, Karimova (Unknown)



Article Info

Publish Date
09 Sep 2024

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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Journal Info

Abbrev

IJBLPS

Publisher

Subject

Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

Description

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 ...