DOI:
https://doi.org/10.71337/inlibrary.uz.science-research.139437Keywords:
Digital economy tax code digital income electronic declaration simplified tax system.Abstract
This article discusses the necessity of improving the tax system under the conditions of the digital economy, ways to adapt tax policy to digital activities, and the need to develop a “Digital Tax Code”. The article highlights the absence of clear definitions of digital activity subjects in the current Tax Code and provides proposals for forming a digital tax system. In addition, the experience of foreign countries has been studied, and recommendations have been made to adapt the national tax system to the requirements of the digital economy.References
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