The impact of digital economy on taxation
Автор: Mirzanov B.J., Sabirbaev D.K.
Журнал: Экономика и социум @ekonomika-socium
Рубрика: Основной раздел
Статья в выпуске: 6-1 (73), 2020 года.
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The main problems of taxation in the digital economy in the republic are revealed. The concept of the digital economy has been clarified. Proposals are proposed to improve the payment system and the efficiency of taxation and tax control in the transition to the digital economy.
Digital economy, tax, taxation, e-commerce, e-business
Короткий адрес: https://sciup.org/140252387
IDR: 140252387
Список литературы The impact of digital economy on taxation
- 1. United Nations Conference on Trade and Development (UNCTAD) “Digital Economy Report 2019” United Nations Publications, 300 East 42nd Street, New York, New York 10017, United States of America
- 2. President.uz O’zbekiston Respublikasi Prezidenti Shavkat Mirziyoyevning Oliy Majilisga Murojaatnomasi
- 3. Tsifrovaya ekonomika: kak spetsialisty ponimayut etot termin [Digital economy: how experts understand this term], https://ria.ru/science/20170616/1496663946.html
- 4. OECD (2014), “Broader tax challenges raised by the digital economy”, in Addressing the Tax Challenges of the Digital Economy, OECD Publishing, Paris.
- 5. Nrm.uz “O’zbekiston Respublikasi Fuqarolik Kodeksi”
- 6. Olbert, Marcel; Spengel, Christoph (2019) : Taxation in the digital economy: Recent policy developments and the question of value creation, ZEW Discussion Papers, No.19-010, ZEW - Leibniz-Zentrum für Europäische Wirtschaftsforschung, Mannheim
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