ELEKTRON TIJORATNI SOLIQQA TORTISH MEXANIZMINI TAKOMILLASHTIRISH YO’LLARI

Аннотация

This scientific thesis analyzes the current challenges and possible solutions related to the taxation mechanisms of electronic commerce. Special attention is given to the emerging fiscal issues arising from the rapid development of the digital economy, such as the taxation of foreign digital service providers, the expansion of informal online trade, and the difficulties in tax administration. The author proposes solutions including the registration of e-commerce entities, implementation of real-time transaction monitoring systems, introduction of an electronic invoicing (e-invoice) system, and the strengthening of international cooperation. The recommendations outlined in the thesis aim to expand the tax base and increase state budget revenues by formalizing electronic commerce activities in Uzbekistan. Keywords: E-commerce, taxation system, digital economy, tax administration, VAT, informal trade, e-invoice, digital platforms, fiscal monitoring, broadening the tax base.