{"id":2290,"date":"2023-01-05T10:29:20","date_gmt":"2023-01-05T10:29:20","guid":{"rendered":"https:\/\/interfinance.tsue.uz\/?p=2290"},"modified":"2023-01-05T10:29:45","modified_gmt":"2023-01-05T10:29:45","slug":"e-commerce-and-the-theoretical-foundations-of-its-taxation","status":"publish","type":"post","link":"https:\/\/interfinance.tsue.uz\/?p=2290","title":{"rendered":"E-COMMERCE AND THE THEORETICAL FOUNDATIONS OF ITS TAXATION"},"content":{"rendered":"<p style=\"text-align: center;\"><em><strong>Urazaliev Kamoliddin Tajikulovich<\/strong><\/em><\/p>\n<p style=\"text-align: center;\"><em>Independent researcher at the Tashkent Institute of Finance<\/em><\/p>\n<p style=\"text-align: center;\"><em><strong>Co-author &#8211; Ph.D., Assoc. Irina Pozdnyakova<\/strong><\/em><\/p>\n<p style=\"text-align: center;\"><em>Dean of the Faculty of Finance and Economics, Polotsk State University<\/em><\/p>\n<p><strong>Abstract:<\/strong> The article examines the essence of e-commerce and its evolution, the system of state coordination, in particular, the theoretical foundations of taxation of these types of activities, as well as the economic and legal foundations of organizing e-commerce activities in the country. Based on the objectives of the study, theoretical conclusions are formulated regarding the scientific and economic foundations of taxation of electronic commerce. The author offers suggestions and recommendations for improving the taxation mechanism of this system based on international experience.<\/p>\n<p><strong>Keywords:<\/strong> e-commerce, e-commerce subjects, tax system, e-commerce taxation, principles of taxation, double taxation.<\/p>\n<p style=\"text-align: center;\"><em><strong>&nbsp;<\/strong><\/em><\/p>\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/01\/10\u0423\u0440\u0430\u0437\u0430\u043b\u0438\u0435\u0432_\u041a.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 10\u0423\u0440\u0430\u0437\u0430\u043b\u0438\u0435\u0432_\u041a.\"><\/object><a id=\"wp-block-file--media-c48c27f9-57d3-4926-97ee-9a3c23685845\" href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/01\/10\u0423\u0440\u0430\u0437\u0430\u043b\u0438\u0435\u0432_\u041a.pdf\">10\u0423\u0440\u0430\u0437\u0430\u043b\u0438\u0435\u0432_\u041a<\/a><a href=\"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2023\/01\/10\u0423\u0440\u0430\u0437\u0430\u043b\u0438\u0435\u0432_\u041a.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-c48c27f9-57d3-4926-97ee-9a3c23685845\">Download<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Urazaliev Kamoliddin Tajikulovich Independent researcher at the Tashkent Institute of Finance Co-author &#8211; Ph.D., Assoc. Irina Pozdnyakova Dean of the Faculty of Finance and Economics, Polotsk State University Abstract: The article examines the essence of e-commerce and its evolution, the <a href=\"https:\/\/interfinance.tsue.uz\/?p=2290\" class=\"read-more\">Read More &#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[49],"tags":[],"class_list":["post-2290","post","type-post","status-publish","format-standard","hentry","category-2021-6-issue-1-6"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>E-COMMERCE AND THE THEORETICAL FOUNDATIONS OF ITS TAXATION - Journal of International Finance and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/interfinance.tsue.uz\/?p=2290\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"E-COMMERCE AND THE THEORETICAL FOUNDATIONS OF ITS TAXATION - Journal of International Finance and Accounting\" \/>\n<meta property=\"og:description\" content=\"Urazaliev Kamoliddin Tajikulovich Independent researcher at the Tashkent Institute of Finance Co-author &#8211; Ph.D., Assoc. Irina Pozdnyakova Dean of the Faculty of Finance and Economics, Polotsk State University Abstract: The article examines the essence of e-commerce and its evolution, the Read More ...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/interfinance.tsue.uz\/?p=2290\" \/>\n<meta property=\"og:site_name\" content=\"Journal of International Finance and Accounting\" \/>\n<meta property=\"article:published_time\" content=\"2023-01-05T10:29:20+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-01-05T10:29:45+00:00\" \/>\n<meta name=\"author\" content=\"jurnal-admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"jurnal-admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2290#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2290\"},\"author\":{\"name\":\"jurnal-admin\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/person\\\/4a9988bcb6588f9a14bc8bf9802ad53a\"},\"headline\":\"E-COMMERCE AND THE THEORETICAL FOUNDATIONS OF ITS TAXATION\",\"datePublished\":\"2023-01-05T10:29:20+00:00\",\"dateModified\":\"2023-01-05T10:29:45+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2290\"},\"wordCount\":137,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#organization\"},\"articleSection\":[\"2021-6-issue-1-6\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2290#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2290\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2290\",\"name\":\"E-COMMERCE AND THE THEORETICAL FOUNDATIONS OF ITS TAXATION - Journal of International Finance and Accounting\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#website\"},\"datePublished\":\"2023-01-05T10:29:20+00:00\",\"dateModified\":\"2023-01-05T10:29:45+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2290#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2290\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?p=2290#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/interfinance.tsue.uz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"E-COMMERCE AND THE THEORETICAL FOUNDATIONS OF ITS TAXATION\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#website\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/\",\"name\":\"Journal of International Finance and Accounting\",\"description\":\"Tashkent State University of Economics\",\"publisher\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#organization\",\"name\":\"Journal of International Finance and Accounting\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/cropped-cropped-cropped-photo_2022-12-03_10-29-33-removebg-preview-e1670048062649.png\",\"contentUrl\":\"https:\\\/\\\/interfinance.tsue.uz\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/cropped-cropped-cropped-photo_2022-12-03_10-29-33-removebg-preview-e1670048062649.png\",\"width\":90,\"height\":90,\"caption\":\"Journal of International Finance and Accounting\"},\"image\":{\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/interfinance.tsue.uz\\\/#\\\/schema\\\/person\\\/4a9988bcb6588f9a14bc8bf9802ad53a\",\"name\":\"jurnal-admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g\",\"caption\":\"jurnal-admin\"},\"sameAs\":[\"http:\\\/\\\/interfinance.tsue.uz\"],\"url\":\"https:\\\/\\\/interfinance.tsue.uz\\\/?author=1\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"E-COMMERCE AND THE THEORETICAL FOUNDATIONS OF ITS TAXATION - Journal of International Finance and Accounting","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/interfinance.tsue.uz\/?p=2290","og_locale":"en_US","og_type":"article","og_title":"E-COMMERCE AND THE THEORETICAL FOUNDATIONS OF ITS TAXATION - Journal of International Finance and Accounting","og_description":"Urazaliev Kamoliddin Tajikulovich Independent researcher at the Tashkent Institute of Finance Co-author &#8211; Ph.D., Assoc. Irina Pozdnyakova Dean of the Faculty of Finance and Economics, Polotsk State University Abstract: The article examines the essence of e-commerce and its evolution, the Read More ...","og_url":"https:\/\/interfinance.tsue.uz\/?p=2290","og_site_name":"Journal of International Finance and Accounting","article_published_time":"2023-01-05T10:29:20+00:00","article_modified_time":"2023-01-05T10:29:45+00:00","author":"jurnal-admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"jurnal-admin","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/interfinance.tsue.uz\/?p=2290#article","isPartOf":{"@id":"https:\/\/interfinance.tsue.uz\/?p=2290"},"author":{"name":"jurnal-admin","@id":"https:\/\/interfinance.tsue.uz\/#\/schema\/person\/4a9988bcb6588f9a14bc8bf9802ad53a"},"headline":"E-COMMERCE AND THE THEORETICAL FOUNDATIONS OF ITS TAXATION","datePublished":"2023-01-05T10:29:20+00:00","dateModified":"2023-01-05T10:29:45+00:00","mainEntityOfPage":{"@id":"https:\/\/interfinance.tsue.uz\/?p=2290"},"wordCount":137,"commentCount":0,"publisher":{"@id":"https:\/\/interfinance.tsue.uz\/#organization"},"articleSection":["2021-6-issue-1-6"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/interfinance.tsue.uz\/?p=2290#respond"]}]},{"@type":"WebPage","@id":"https:\/\/interfinance.tsue.uz\/?p=2290","url":"https:\/\/interfinance.tsue.uz\/?p=2290","name":"E-COMMERCE AND THE THEORETICAL FOUNDATIONS OF ITS TAXATION - Journal of International Finance and Accounting","isPartOf":{"@id":"https:\/\/interfinance.tsue.uz\/#website"},"datePublished":"2023-01-05T10:29:20+00:00","dateModified":"2023-01-05T10:29:45+00:00","breadcrumb":{"@id":"https:\/\/interfinance.tsue.uz\/?p=2290#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/interfinance.tsue.uz\/?p=2290"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/interfinance.tsue.uz\/?p=2290#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/interfinance.tsue.uz\/"},{"@type":"ListItem","position":2,"name":"E-COMMERCE AND THE THEORETICAL FOUNDATIONS OF ITS TAXATION"}]},{"@type":"WebSite","@id":"https:\/\/interfinance.tsue.uz\/#website","url":"https:\/\/interfinance.tsue.uz\/","name":"Journal of International Finance and Accounting","description":"Tashkent State University of Economics","publisher":{"@id":"https:\/\/interfinance.tsue.uz\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/interfinance.tsue.uz\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/interfinance.tsue.uz\/#organization","name":"Journal of International Finance and Accounting","url":"https:\/\/interfinance.tsue.uz\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/interfinance.tsue.uz\/#\/schema\/logo\/image\/","url":"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2022\/12\/cropped-cropped-cropped-photo_2022-12-03_10-29-33-removebg-preview-e1670048062649.png","contentUrl":"https:\/\/interfinance.tsue.uz\/wp-content\/uploads\/2022\/12\/cropped-cropped-cropped-photo_2022-12-03_10-29-33-removebg-preview-e1670048062649.png","width":90,"height":90,"caption":"Journal of International Finance and Accounting"},"image":{"@id":"https:\/\/interfinance.tsue.uz\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/interfinance.tsue.uz\/#\/schema\/person\/4a9988bcb6588f9a14bc8bf9802ad53a","name":"jurnal-admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/6b71c6402c74a04f56841f06d0b413c68efbbcbc10d903ef02a5db2c123944a4?s=96&d=mm&r=g","caption":"jurnal-admin"},"sameAs":["http:\/\/interfinance.tsue.uz"],"url":"https:\/\/interfinance.tsue.uz\/?author=1"}]}},"_links":{"self":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/2290","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2290"}],"version-history":[{"count":2,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/2290\/revisions"}],"predecessor-version":[{"id":2293,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=\/wp\/v2\/posts\/2290\/revisions\/2293"}],"wp:attachment":[{"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2290"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2290"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/interfinance.tsue.uz\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2290"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}