Publication Details
Journal: International Journal of Business, Law and Political Science
Issue: Vol 1, No 8 (2024)
Pages: 40-45
ISSN: 3032-1298
Check on Google Scholar DOI: 10.61796/ijblps.v1i8.187 Visit Article Page

Abstract

E-commerce activities differ from traditional commerce in that they are not located at a specific address, which, while convenient for the seller and customer, creates difficulties for the state in determining the taxpayer, tax object, and tax base. Therefore, identification of taxpayers in e-commerce is one of the primary tasks of the state and direct tax authorities today.

Keywords
e-commerce taxpayers tax subject
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