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

IDENTIFICATION OF TAXPAYERS IN ELECTRONIC COMMERCE

Karimova Nilufar Bobir qizi (Tashkent State University of Law)

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
International Journal of Business, Law and Political Science
Website

Abbrev

IJBLPS

Publisher

PT. Antis International Publisher

Subject

Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

Description

International Journal of Business, Law and Political Science - ISSN (Online) 3032-1298 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 ...