Skip to main Communities My dashboard Log in Sign up Published April 12, 2026 | Version v1 Publication Open IMPROVING TAXATION MECHANISMS FOR ELECTRONIC COMMERCE IN THE DIGITAL ECONOMY Authors/Creators Homidov, Bakhtiyor Description This thesis examines the improvement of taxation mechanisms for electronic commerce in the context of the digital economy. In recent years, the rapid development of digital technologies, internet infrastructure, and electronic payment systems has significantly expanded the scale of electronic commerce, making it one of the fastest-growing sectors of the modern economy. The growth of e-commerce contributes to economic development, stimulates entrepreneurial activity, increases market accessibility, and creates new employment opportunities. However, the expansion of electronic commerce also presents new challenges for tax administration and fiscal policy, particularly in identifying taxpayers, monitoring cross-border transactions, and ensuring transparency of digital financial flows. The study analyzes institutional, legal, and technological challenges associated with taxation of electronic commerce. These challenges include the growth of informal online trade through social media platforms, difficulties in tracking digital transactions, limited monitoring of cross-border electronic commerce, and insufficient regulatory frameworks for taxing digital services. Furthermore, the research examines issues related to the registration of e-commerce entities, integration of digital payment systems with tax authorities, and implementation of modern tax administration technologies. Files ICSEL 0418.pdf Files (361.9 kB) Name Size Download all ICSEL 0418.pdf md5:6c4860519684cb6de5c9349f4d0db630 361.9 kB Preview Download 25 Views 12 Downloads Show more details All versions This version Views Total views 25 25 Downloads Total downloads 12 12 Data volume Total data volume 5.1 MB 5.1 MB More info on how stats are collected.... Versions External resources Indexed in OpenAIRE Communities Details DOI DOI Badge DOI 10.5281/zenodo.19540160 Markdown [](https://doi.org/10.5281/zenodo.19540160) reStructuredText .. image:: https://zenodo.org/badge/DOI/10.5281/zenodo.19540160.svg :target: https://doi.org/10.5281/zenodo.19540160 HTML <a href="https://doi.org/10.5281/zenodo.19540160"><img src="https://zenodo.org/badge/DOI/10.5281/zenodo.19540160.svg" alt="DOI"></a> Image URL https://zenodo.org/badge/DOI/10.5281/zenodo.19540160.svg Target URL https://doi.org/10.5281/zenodo.19540160 Resource type Publication Publisher Zenodo Published in INTERNATIONAL CONFERENCE ON SCIENCE, EDUCATION & LAW, 2(4), 75-79, 2026. Rights License Creative Commons Attribution 4.0 International The Creative Commons Attribution license allows re-distribution and re-use of a licensed work on the condition that the creator is appropriately credited. Read more Citation Export Technical metadata Created April 12, 2026 Modified April 12, 2026 Jump up About About Policies Infrastructure Principles Projects Roadmap Contact Blog Blog Support Help FAQ Developers REST API OAI-PMH Contribute GitHub Donate Funded by Powered by CERN Data Centre & InvenioRDM Status Privacy policy Cookie policy Terms of Use This site uses cookies. Find out more on how we use cookies Accept all cookies Accept only essential cookies