摘要
This article aims to assess the significance of electronic commerce(e-commerce)and digitalization,and examine the existing taxation practices both globally and in the Republic of Azerbaijan.In contrast to traditional trade,e-commerce relies on modern digital solutions for conducting business operations.When we examine the statistics of e-commerce turnover,it becomes evident that both globally and within the Republic of Azerbaijan,there has been a consistent upward trajectory in turnover over the years.Consequently,it is imperative to emphasize the significance of regulating activities stemming from various emerging trends in e-commerce and adopting a more intricate approach to electronic tax accounting for non-resident entities engaged in e-commerce.
