Ways to Improve the Mechanism of Taxing Electronic Commerce

This article analyzes the theoretical and practical aspects of the system for taxing e-commerce activities in the context of the development of the digital economy. The increasing share of e-commerce in the economy requires new approaches to the formation of state budget revenues. During the study, the current mechanisms of the e-commerce taxation system, their effectiveness, and international experience were studied. Also, directions for improving the taxation mechanism through the control of transactions carried out through electronic trading platforms, expansion of the tax base, and the introduction of digital monitoring systems were developed. According to the results of the study, digital identification of e-commerce entities, the widespread introduction of online cash register systems, and the creation of a system for automatic transmission of tax information through electronic platforms can significantly increase the efficiency of taxation.