PROBLEMS OF DIGITALIZATION OF TAX POLICY IN THE DIGITAL ECONOMY

Authors

  • Turayev Alijon Akmal o‘g‘li
  • Naserdinov Feruzjon Yodgorjon o‘g‘li

Keywords:

Key words: digitalization, tax policy, digital economy, taxation, online business, international companies, tax base, tax rates, challenges, solutions.

Abstract

Abstract: This article examines current issues of digitalization of tax policy in the modern digital economy. With the rise of digital technologies and online businesses, new challenges arise for tax systems, including taxation of international companies, determination of the tax base, and application of tax rates to digital goods and services. In the article, we analyze the main problems associated with the digitalization of tax policy, propose possible ways to solve them, and discuss the prospects for the development of this area in the future.

References

OECD (Organisation for Economic Co-operation and Development). (2021). Tax Challenges Arising from Digitalisation – Report on Pillar One Blueprint. Paris: OECD Publishing.

European Commission. (2019). Taxation Trends in the European Union. Brussels: European Commission.

IMF (International Monetary Fund). (2020). Taxing the Digital Economy: Challenges and Proposals for Reform. Washington, DC: IMF.

World Bank. (2020). Digital Taxation in Developing Countries. Washington, DC: World Bank Group.

Hines, J. R., & Rice, E. M. (1994). Fiscal Paradise: Foreign Tax Havens and American Business. Quarterly Journal of Economics, 109(1), 149-182.

Devereux, M. P., & Vella, J. (2014). Are we heading towards a corporate tax system fit for the 21st century? Fiscal Studies, 35(4), 449-475.

Clausing, K. A. (2020). Open: The Progressive Case for Free Trade, Immigration, and Global Capital. Harvard University Press.

Avi-Yonah, R. S. (2019). Globalization, Tax Competition, and the Fiscal Crisis of the Welfare State. Harvard University Press.

Cnossen, S. (2017). Corporate Income Taxation in the 21st Century. Cambridge University Press.

Mason, R. (2018). Taxing the Digital Economy: Challenges and Opportunities for EU Tax Policy. Intertax, 46(10), 805-822.

Published

2024-02-14

How to Cite

Turayev Alijon Akmal o‘g‘li, & Naserdinov Feruzjon Yodgorjon o‘g‘li. (2024). PROBLEMS OF DIGITALIZATION OF TAX POLICY IN THE DIGITAL ECONOMY. ОБРАЗОВАНИЕ НАУКА И ИННОВАЦИОННЫЕ ИДЕИ В МИРЕ, 39(2), 168–171. Retrieved from https://newjournal.org/01/article/view/11585

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