Vergiqoyma

Musayev Akif farhad oglu

doctor of economics, professor, correspondent member of ANAS

garayev ımran Aliyar oglu

ph.doctor of economics, ass. prof. E-commerce and taxation Abstract

Purpose – analysis of trends in the development of e-commerce transactions in the modern conditions and study the properties of their tax.

Methodology – systematic approach, comparative analysis, induction and deduc- tion

Findings – the role of e-commerce in the economy as well as suggestions solu- tions complexities of taxation in this sphere

Research limitations – taxation of e-commerce should be conducted in view of its different sectors, and only after a thorough scientific study can give suggestions.

Practical implication – currently high rates of growth of e-commerce transactions in the context of globalization, and the fact that it covers can say all economic sec- tors, and requires the use of mobile electronic mechanisms

Originality – research question, as well as many of the facts, in particular the tax- ation of e-commerce in Azerbaijan, recently introduced to the scientific economic literature
Keywords: e-commerce, taxation, software, internet technologies
JEl Classification Codes: E62, G21, G14, L86

Məqalə redaksiyaya daxil olmuşdur: 01.02.13. Çapa qəbul olunmuşdur: 02.04.13.