Ушбу мақола электрон тижоратни солиққа тортишнинг назарий асосларига бағишланган бўлиб, кўплаб иқтисочи олимларнинг мавзу доирасида адабиёталри таҳлил қилинган. Электрон тижоратни солиққа тортиш эволюцияси кўриб чиқилган, бугунги кундаги асосий муаммолар очиб берилган ва мавзу якунида хулосалар шакллантирилган.
Ушбу мақола электрон тижоратни солиққа тортишнинг назарий асосларига бағишланган бўлиб, кўплаб иқтисочи олимларнинг мавзу доирасида адабиёталри таҳлил қилинган. Электрон тижоратни солиққа тортиш эволюцияси кўриб чиқилган, бугунги кундаги асосий муаммолар очиб берилган ва мавзу якунида хулосалар шакллантирилган.
Данная статья посвящена теоретическим основам налогообложения электронной коммерции, в рамках данной темы проведен анализ литературы многих экономистов. В конце темы рассмотрена эволюция налогообложения электронной коммерции, выявлены основные проблемы сегодняшнего дня и сделаны выводы.
This article is devoted to the theoretical foundations of e-commerce taxation, and a literature analysis of many economists has been carried out within the framework of the topic. The evolution of e-commerce taxation is reviewed, the main problems today are revealed, and conclusions are drawn at the end of the topic.
| № | Name of reference |
|---|---|
| 1 | 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. |
| 2 | 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. |
| 3 | Alzaabi, D. (2013). Electronic Commerce Taxation: Should Electronic Commerce Be Taxed? IRPN: Innovation & Cyberlaw & Policy (Topic). https://doi.org/10.2139/SSRN.2278582. |
| 4 | 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. |
| 5 | 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. |
| 6 | 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. |
| 7 | 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. |
| 8 | Jin-sha, Y. (2008). On Taxation Problem Caused by E-commerce. Business economy. |
| 9 | Isaev, F. I. (2021). Tax Policy of the Republic of Uzbekistan. International Journal of Management IT and Engineering, 11(8), 1-9. |
| 10 | Isaev, F. (2021). Advantages of applying tax incentives in the conditions of economic crisis. International Journal of Marketing and Technology, 11(8), 15-25. |
| 11 | Ikromovich, I. F. (2022). Analysis of resource taxes based on tax analysis technique. International Journal of Management IT and Engineering, 12(12), 65-71. |
| 12 | 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). |
| 13 | 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. |
| 14 | Oke, E. (2011). Taxation of Electronic Commerce and Developing Countries. Economics of Networks eJournal. https://doi.org/10.2139/SSRN.2494050. |
| 15 | Siliafis, K. (2008). Taxation of e-Commerce - A Task For Jugglers. Masaryk University journal of law and technology, 1, 141-154. |
| 16 | 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. |
| 17 | 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. |
| 18 | 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 |
| 19 | 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 |
| 20 | Исаев Ф. Аудит самарадорлигининг назарий-амалий талқини //Приоритетные направления, современные тенденции и перспективы развития финансового рынка. – 2023. – С. 359-361. |
| 21 | 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 |
| 22 | Исаев Ф. И. Солиқ текширувларини рақамлаштириш зарурияти.“ //Бизнес-эксперт” илмий журнали. – 2021. – Т. 6. – С. 52-54. |
| 23 | 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 |
| 24 | Исаев, Ф. (2023). Сoлиқ тaҳлили - иқтисодий таҳлилнинг таркибий қисми. Nashrlar. Retrieved from https://e-itt.uz/index.php/editions/article/view/35 |
| 25 | Исаев, Ф. (2021). Солиқ юкини аниқлаш методикасини тaкoмиллaштириш. Iqtisodiyot Va taʼlim, (6), 86–91. https://doi.org/10.55439/ECED/vol_iss6/a286 |
| 26 | 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 |
| 27 | 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 |
| 28 | 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 |
| 29 | 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 |
| 30 | 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 |
| 31 | 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 |
| 32 | Исаев, Ф. (2024). Рақамли иқтисодиёт шароитида солиқ таҳлилининг методологик ёндашувлари. Nashrlar, 156. Retrieved from https://eitt.uz/index.php/editions/article/view/66 |