RESULTS OF VAT ON E-COMMERCE SERVICES OF FOREIGN LEGAL ENTITIES IN UZBEKISTAN

Abstract

The article discusses the mechanism for taxing foreign legal entities providing e-commerce services in Uzbekistan, examines the issues of subjecting them to value-added tax, its legal basis, and its specific features, today's importance of this tax in the formation of state budget revenues, as well as the existing problems in this regard, are indicated, based on world experience, suggestions and recommendations are made for improving the mechanism of taxation of this system in our country.