Urazaliev Kamoliddin Tajikulovich
Independent researcher at the Tashkent Institute of Finance
Co-author – 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 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.
Keywords: e-commerce, e-commerce subjects, tax system, e-commerce taxation, principles of taxation, double taxation.