THEORETICAL FOUNDATIONS OF ELECTRONIC COMMERCE TAXATION

Agrawal, D., & Fox, W. (2016). Taxes in an e-commerce generation. International Tax and Public Finance, 24, 903-926. https://doi.org/10.1007/S10797-016-9422-3.

Ahmed, E., & Hegazi, A. (2007). A dynamic model for e-commerce taxation. Appl. Math. Comput., 187, 965-967. https://doi.org/10.1016/j.amc.2006.09.026.

Alzaabi, D. (2013). Electronic Commerce Taxation: Should Electronic Commerce Be Taxed? IRPN: Innovation & Cyberlaw & Policy (Topic). https://doi.org/10.2139/SSRN.2278582.

Avci, O. (2017). The Problem of E-Commerce Taxation. Pamukkale University Journal of Social Sciences Institute, 2017, 248-263. https://doi.org/10.5505/PAUSBED.2017.42243.

Chang, O., & Yen, D. (2000). Electronic Commerce: How should it be Taxed? 1, 126-141. https://doi.org/10.6675/JCA.2000.1.1.05.

Chu, H., Chai, Y., Liu, Y., & Sun, H. (2014). A novel E-Invoice Framework towards dataoriented taxation system. Proceedings of the 2014 IEEE 18th International Conference on Computer Supported Cooperative Work in Design (CSCWD), 242-246. https://doi.org/10.1109/CSCWD.2014.6846849.

Jones, R., & Basu, S. (2002). Taxation of Electronic Commerce: A Developing Problem. International Review of Law, Computers & Technology, 16, 35 - 51. https://doi.org/10.1080/13600860220136093.

Jin-sha, Y. (2008). On Taxation Problem Caused by E-commerce. Business economy.

Isaev, F. I. (2021). Tax Policy of the Republic of Uzbekistan. International Journal of Management IT and Engineering, 11(8), 1-9.

Isaev, F. (2021). Advantages of applying tax incentives in the conditions of economic crisis. International Journal of Marketing and Technology, 11(8), 15-25.

Ikromovich, I. F. (2022). Analysis of resource taxes based on tax analysis technique. International Journal of Management IT and Engineering, 12(12), 65-71.

Khamdamov, S. J., Usmanov, A. S., Abdulazizova, O., Isaev, F., Kholbaev, N., Makhmudov, S., & Kholbaeva, S. (2022, December). ECONOMETRIC MODELING OF CENTRAL BANK REFINANCING RATE IN UZBEKISTAN. In Proceedings of the 6th International Conference on Future Networks & Distributed Systems (pp. 253-257).

Lee, C. (2001). An analytical framework for evaluating e-commerce business models and strategies. Internet Res., 11, 349-359. https://doi.org/10.1108/10662240110402803.

Oke, E. (2011). Taxation of Electronic Commerce and Developing Countries. Economics of Networks eJournal. https://doi.org/10.2139/SSRN.2494050.

Siliafis, K. (2008). Taxation of e-Commerce - A Task For Jugglers. Masaryk University journal of law and technology, 1, 141-154.

Teixeira, I., & Paiva, I. (2021). Electronic Commerce and Actual Problems of Taxation. Research Anthology on E-Commerce Adoption, Models, and Applications for Modern Business. https://doi.org/10.4018/978-1-7998-8957-1.ch087.

Zodrow, G. (2006). Optimal Commodity Taxation of Traditional and Electronic Commerce. National Tax Journal, 59, 7 - 31. https://doi.org/10.17310/ntj.2006.1.01.

Исаев, Ф. (2023). Солиқ текширувлари: аудит самарадорлиги таҳлили. Иқтисодиёт ва инновацион технологиялар, 11(1), 394–401. https://doi.org/10.55439/EIT/vol11_iss1/a42

Исаев, Ф. (2022). Йирик корхоналар мисолида сoлиқ йиғилувчaнлиги кўрcaткичини таҳлил қилиш методикасини такомиллаштириш. Iqtisodiyot Va taʼlim, 24(1), 317–326. Retrieved from https://cedr.tsue.uz/index.php/journal/article/view/955

Исаев Ф. Аудит самарадорлигининг назарий-амалий талқини //Приоритетные направления, современные тенденции и перспективы развития финансового рынка. – 2023. – С. 359-361.

Исаев, Ф. (2023). Солиқ юкини камайтиришда солиқ таҳлилининг таъсирига оид назарий мулоҳазалар. International Journal of Economics and Innovative Technologies, 11(2), 415–421. https://doi.org/10.55439/EIT/vol11_iss2/i41

Исаев Ф. И. Солиқ текширувларини рақамлаштириш зарурияти.“ //Бизнес-эксперт” илмий журнали. – 2021. – Т. 6. – С. 52-54.

Исаев, Ф. (2023). Солиқларнинг фаровонликка таъсири назарияси. "Milliy Iqtisodiyotni Isloh Qilish Va Barqaror Rivojlantirish istiqbollari" Respublika Ilmiy-Amaliy Konferensiyasi Materiallari to‘plami., 206–208. Retrieved from https://conference.tsue.uz/index.php/article/article/view/393

Исаев, Ф. (2023). Сoлиқ тaҳлили - иқтисодий таҳлилнинг таркибий қисми. Nashrlar. Retrieved from https://e-itt.uz/index.php/editions/article/view/35

Исаев, Ф. (2021). Солиқ юкини аниқлаш методикасини тaкoмиллaштириш. Iqtisodiyot Va taʼlim, (6), 86–91. https://doi.org/10.55439/ECED/vol_iss6/a286

Исаев, Ф. (2023). Солиқ ислоҳотларининг таъсирини таҳлил қилиш. Iqtisodiy Taraqqiyot Va Tahlil, 1(6), 155–161. https://doi.org/10.60078/2992-877X-2023-vol1-iss6- pp155-161

Исаев, Ф. (2023). Молиявий ҳисобот сифатини оширишда солиққа тортиш, мустақил аудит ва ички назоратнинг ўрни. Iqtisodiy Taraqqiyot Va Tahlil, 1(7), 305–310. https://doi.org/10.60078/2992-877X-2023-vol1-iss7-pp305-310

Исаев, Ф. (2023). Солиқ ислоҳотларининг таъсирини таҳлил қилиш. Iqtisodiy Taraqqiyot Va Tahlil, 1(6), 155–161. https://doi.org/10.60078/2992-877X-2023-vol1-iss6- pp155-161

Исаев, Ф. (2023). Солиқ ислоҳотлари ва уларнинг оқибатларини баҳолаш. Nashrlar, 1(2), 59–62. Retrieved from https://e-itt.uz/index.php/editions/article/view/421

Исаев, Ф. (2023). Солиқ таҳлилини фискал сиёсат самарадорлигига таъсир қилиш усуллари. Nashrlar, 1(1), 128–131. https://doi.org/10.60078/2023-vol1-iss1-pp128-131

Исаев, Ф. (2024). Рақамли молиявий активларни солиққа тортиш масалалари. Iqtisodiy Taraqqiyot Va Tahlil, 2(1), 352–360. Retrieved from https://eitt.uz/index.php/eitt/article/view/632

Исаев, Ф. (2024). Рақамли иқтисодиёт шароитида солиқ таҳлилининг методологик ёндашувлари. Nashrlar, 156. Retrieved from https://eitt.uz/index.php/editions/article/view/66