乌兹别克斯坦的电子商务和税收方面

Q4 Earth and Planetary Sciences

GIS-Business Pub Date : 2019-06-27 DOI:10.26643/gis.v14i3.4087

Urazaliev Kamoliddin Tajikulovich

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引用次数: 0

摘要

文章揭示了电子商务的本质，分析了电子商务的税收实践。已经确定，在经济发展的现代条件下，需要建立一个有效的机制，对迅速发展的电子商务市场的主体征税，同时考虑到利用信息资源销售商品、工作和服务的独特特点，变得更加迫切。可以确定的是，缺乏有效的税收监管会导致负面后果，主要与逃税有关，这直接导致预算收入计划无法执行。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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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.

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来源期刊

GIS-Business Earth and Planetary Sciences-Earth and Planetary Sciences (all)

自引率

0.00%

发文量

期刊介绍： GIS Business with ISSN no. 1430-3663 is bimonthly UGC Approved journal for publication of research papers related to planning, managment, GIS, geography, geology, geoinformatics, earth sciences, remote sensing, satellites, GPS, coodinate systems, urban planning, spatial studies, human settlements, and many more related subjects. Remote sensing is the art and science of making measurements of the earth using sensors on airplanes or satellites and geographic information system (GIS) is a computer-based tool for mapping and analyzing feature events on earth. It integrates common database operations, such as query and statistical analysis, with maps. The open access journal GIS Business is a scientific journal that includes a wide range of fields in its discipline and reports the acquisition of information about an object or phenomenon without making physical contact with the object. It allows to view and analyse multiple layers of spatially related information associated with a geographic region/location. It publishes all concerned research findings and discoveries pertaining to the ingredients and their mode of therapeutic nature to create a platform for the authors to make their contribution towards the journal.