IMPROVEMENT OF ACCOUNTING AND TAX REPORTS IN THE IMPLEMENTATION OF E-COMMERCE ACTIVITIES
Keywords:
E-commerce, accounting systems, tax reporting, Uzbekistan, financial transparency, tax compliance, digital tools, automation, policy reforms, online transactionsAbstract
The development of e-commerce has become a key component of the global economy, with significant growth in Uzbekistan. This article examines the challenges and opportunities in improving accounting and tax reporting in e-commerce activities within the country. It emphasizes the need for robust accounting systems to ensure transparency, efficiency, and compliance with local tax regulations. By analyzing the current state of e-commerce businesses, the article proposes solutions to enhance the accuracy and timeliness of financial and tax reports. The study explores the role of digital tools, automation, and policy reforms to address the growing complexities of online transactions and taxation in Uzbekistan’s evolving e-commerce sector.
References
Abduqodirov, A. T., & Karimov, B. M. (2023). E-commerce va uning O'zbekistonda iqtisodiy rivojlanishga ta'siri. Toshkent: O'zbekiston Milliy Universiteti.
Turg'unov, K. A. (2022). Raqamli moliyaviy hisobotlar va soliq tizimi: O'zbekiston e-tijoratida integratsiya qilish. Tashkent: O'zbekiston iqtisodiyoti tadqiqotlari markazi.
Xusniddinov, M. M., & Otaxonov, M. Z. (2024). O'zbekistonda elektron tijoratda soliq hisobotlari va hisob-kitob tizimlari: muammolar va yechimlar. Toshkent: O'zbekiston Soliq Akademiyasi.
Sattarov, A. M., & Ismoilov, D. B. (2023). O'zbekistonda raqamli iqtisodiyot va e-tijoratning rivojlanishi: hisobot va soliq tizimlarining modernizatsiyasi. O'zbekiston Raqamli Iqtisodiyot Instituti.
Soliev, O. A., & G'ulomov, I. S. (2021). Elektron tijoratda soliq va hisobot tizimlarining samaradorligi: O'zbekiston misolida. O'zbekiston Respublikasi Davlat Soliq Qo'mitasi.
Shamsiyev, R. R., & Yunusov, A. Z. (2024). AI texnologiyalarining e-tijoratda hisob-kitoblar va soliq hisobotlariga ta'siri. Toshkent: O'zbekiston Innovatsion Rivojlanish Markazi.
Downloads
Published
Issue
Section
License

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