E-Commerce And Taxation Aspects In Uzbekistan

The article reveals the essence of e-commerce, analyzes the practice of taxation. It has been determined that in modern conditions of economic development the need to create an effective mechanism for taxation of the subjects of the rapidly developing e-commerce market, taking into account the unique features of doing business involved in the sale of goods, works and services by means of information resources, is becoming more acute. It is established that the absence of effective tax regulation leads to negative consequences, primarily related to tax evasion, which directly leads to non-execution of the plan for budget revenues.