TAXATION OF ELECTRONIC COMMERCE IN KYRGYZSTAN

Authors

  • Gulera Taskulova Osh State University
  • Chynara Ergeshova Osh Technological University named after M. Adyshev
  • Jasmine Obitsher kyzy Osh State University

Keywords:

E-commerce, taxation, taxpayer, value added tax, sales tax

Abstract

This article discusses the basic principles of e-commerce taxation, international experience in e-commerce taxation on the example of developed countries and Kyrgyzstan.

References

Материалы VIII международной конференции Развитие теории и практики управления социальными и экономическими системами (2/2)

Беликова К.М., Импликации сетевой экономики в праве: общие подходы и применение сетевых информационных технологий в странах БРИКС// Право и политика – 2019.

https://www.augelegalfiscal.com/ru

Налоговый кодекс КР, от 18.01.2022 г. №3.

https://mineconom.gov.kg/ru/post/7323

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Published

2022-12-28

How to Cite

Taskulova, G., Ergeshova, C., & Obitsher kyzy, J. (2022). TAXATION OF ELECTRONIC COMMERCE IN KYRGYZSTAN. Journal of Osh State University. Economics, (1(1), 114–121. Retrieved from https://journal.oshsu.kg/index.php/economy/article/view/401

Issue

No. 1(1) (2022): Journal of Osh State University. Economics

Section

Статьи

License

Copyright (c) 2022 Journal of Osh State University. Economy

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.