PROBLEMS OF TAXATION OF CROSS-BORDER DIGITAL SERVICES

Authors

  • Khabibullayev Mukhriddin Orifjon ugli,Ergasheva Aziza Student of Samarkand Institute of Economics and Service,Samarkand Institute of Economics and Service Assistant of the Department of “Investment and Innovations”

DOI:

https://doi.org/10.55640/

Keywords:

digital economy, cross-border services, VAT, digital taxation, tax administration, Uzbekistan

Abstract

This study examines the main challenges associated with the taxation of cross-border digital services and analyzes the effectiveness of the regulatory mechanisms implemented in Uzbekistan. The research is based on the provisions of the Tax Code of the Republic of Uzbekistan, international tax standards, and statistical data on tax revenues from foreign digital companies. At the same time, issues such as determining the location of service consumption, monitoring non-resident taxpayers, and adapting tax administration systems to digital business models remain relevant challenges.

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References

1.OECD. (2024). Consumption Tax Trends 2024: VAT/GST and excise rates, trends and policy issues. OECD Publishing.

2.OECD. (2021). Tax challenges arising from the digitalisation of the economy – Global anti-base erosion model rules. OECD Publishing.

3.Ministry of Economy and Finance of the Republic of Uzbekistan. (2025). Statistical report on tax revenues from digital services.

4.State Tax Committee of the Republic of Uzbekistan. (2024). Digital taxation and VAT administration in Uzbekistan.

5.Tax Code of the Republic of Uzbekistan. (2026). National database of legislation of the Republic of Uzbekistan.

6.EY. (2024). VAT on electronic services in Uzbekistan: Tax alert. Ernst & Young Global Limited.

7.KPMG. (2023). Taxation of the digital economy: Global developments and policy responses.

8.Avi-Yonah, R. (2022). International tax challenges in the digital economy. Michigan Law School Research Paper.

9.Devereux, M., Vella, J., & Wardell-Burrus, S. (2021). The taxation of digital businesses. Oxford University Centre for Business Taxation.

10.World Bank. (2023). Digital economy and taxation in emerging markets. World Bank Publications.

11.UNCTAD. (2023). Digital economy report: Cross-border digital trade and taxation. United Nations.

12.European Commission. (2022). Tax challenges of digitalisation and policy responses in global taxation.

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Published

2026-04-02

Issue

Vol. 5 No. 4 (2026): Journal of Multidisciplinary Sciences and Innovations

Section

Articles

License

Creative Commons License

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

Authors retain the copyright of their manuscripts, and all Open Access articles are disseminated under the terms of the Creative Commons Attribution License 4.0 (CC-BY), which licenses unrestricted use, distribution, and reproduction in any medium, provided that the original work is appropriately cited. The use of general descriptive names, trade names, trademarks, and so forth in this publication, even if not specifically identified, does not imply that these names are not protected by the relevant laws and regulations.

How to Cite

PROBLEMS OF TAXATION OF CROSS-BORDER DIGITAL SERVICES. (2026). Journal of Multidisciplinary Sciences and Innovations, 5(4), 129-132. https://doi.org/10.55640/

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