TAX ON THE SYSTEM” ONLINE SHOPPING (E-COMMERCE)"
DOI:
https://doi.org/10.17605/OSF.IO/HCG5JKeywords:
online shopping (e-commerce), tax, Tax Administration, Legal Regulation, Russia, Kazakhstan, USA.Abstract
In a time when today's globalized, information and communication networks are rapidly rising, several new economic activities are emerging, leaving traditional sectors behind. One such network is online shopping."Online shopping" is one of the networks that is rapidly developing and gaining popularity today. However, one of the necessities of today is that its legislation, legal procedure, especially with a serious focus on tax matters. The further development of tax legislation in Online shopping plays an important role not only in the effective solution of legal, socio-economic issues, but also in increasing the value of the state budget. This article also provides an idea of exactly online shopping taxation issues.