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.
Practicalimplication–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 JElClassification Codes: E62, G21, G14, L86
Məqalə redaksiyaya daxil olmuşdur: 01.02.13. Çapa qəbul olunmuşdur: 02.04.13.
