Tax and legal aspects of electronic trade

Development of information and communication technologies in business processes caused the development of e-commerce. The existence of legal frameworks in the world did not significantly accelerate the adoption of legislation in our country. By passing the Law on electronic communications, e-signatures, ecommerce and electronic documents, a legal framework for e-business in Serbia has been created, as well as efforts to enforce the legal harmonization of national legislation with the regulations and recommendations of the European Union.