TAX POLICY IN THE DIGITAL ECONOMY IN THE REPUBLIC OF UZBEKISTAN AND ITS IMPACT ON THE MECHANISM OF INDIRECT TAXES
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European Journal of Economics, Finance and Business Development
Abstract
This article examines the impact of tax policies implemented in the tax sector in the context of the digital economy on the mechanisms for accounting for indirect taxes in the tax system.
Description
In many countries of the world, including our country, indirect taxes play an important role in the modern tax system, their advantage lies in their significant fiscal potential. The best practice for preventing indirect tax evasion in the tax systems of foreign countries today is to use the opportunities of the digital economy.
The digitalization of the economy and the digitalization of tax administration directly affects the mechanism of all types of taxes, including indirect taxes