PRIORITIES FOR IMPROVING THE MECHANISMS OF TAXATION OF E-COMMERCE

This thesis explores the priority directions for improving the taxation mechanisms of e-commerce. In particular, it analyzes the development of digital infrastructure, the implementation of international e-commerce platforms, the modernization of logistics systems, and the support measures for e-commerce entities through tax incentives. Additionally, the thesis raises issues regarding the need to establish legal foundations and judicial mechanisms specifically for the taxation of e-commerce. It substantiates the necessity of developing a customized tax approach for the e-commerce sector and, through this, the formation of a new digital ecosystem within the national economy.