ИССЛЕДОВАНИЕ ПОДХОДОВ К НАЛОГООБЛОЖЕНИЮ ЦИФРОВОЙ ЭКОНОМИЧЕСКОЙ ДЕЯТЕЛЬНОСТИ В НЕКОТОРЫХ СТРАНАХ

Abstract

The article is devoted to the study of approaches to taxation in the digital economy, which is an urgent task of reforming the rules of economic digital taxation, compliance with the principles of tax justice and tax neutrality. It is noted that conflicts and contradictions between current digital technologies create many problems for the theory and practice of tax management, in connection with which it is urgent to improve the existing tax systems in order to effectively balance and distribute tax rights and tax benefits, as well as to promote a more active, inclusive and sustainable digital economy and social development.