TAXATION OF E-COMMERCE TRANSACTIONS: ANALYZING TURNOVER TAX IN ONLINE SALES

Authors

  • Khasanova Nodira Marifjonovna Teacher of the Department of Management, ISFT Institute Tashkent, Uzbekistan

Keywords:

E-commerce taxation, turnover tax, digital economy

Abstract

The rapid expansion of e-commerce has significantly transformed the global retail landscape, presenting new challenges for taxation authorities. Turnover tax in online sales has become a critical subject in tax policy, necessitating effective strategies for fair revenue collection while ensuring business compliance. This article examines the implications of turnover tax in e-commerce, exploring its economic effects, legal frameworks, and enforcement mechanisms. By analyzing case studies and international practices, we aim to provide insights into optimizing taxation policies to accommodate the digital economy.

References

OECD (2021). Tax Challenges Arising from

Digitalisation: Economic Impact Assessment.

European Commission (2020). Digital Services

Tax: Policy Implications and Future Outlook.

South Dakota v. Wayfair, Inc., 585 U.S. ___

(2018).

World Bank (2022). E-Commerce Taxation in

Developing Economies.

IMF (2023). Global Digital Taxation: Challenges

and Strategies.

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Published

2025-02-14

How to Cite

Khasanova Nodira Marifjonovna. (2025). TAXATION OF E-COMMERCE TRANSACTIONS: ANALYZING TURNOVER TAX IN ONLINE SALES. World Economics and Finance Bulletin, 43, 132-133. Retrieved from https://scholarexpress.net/index.php/wefb/article/view/4981

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Section

Articles