ელექტრონული კომერციის საგადასახადო დაბეგვრის პარადიგმები საქართველოში

Abstract

Taxation of e-commerce is one of the most serious problems for the civilized world, including our country. The digital industry has put the country’s tax space in a post facto position, threatening the country’s fiscal sovereignty and the efficient functioning of the tax system. It is no longer an illusion that e-commerce opens a new era in taxation. The phenomenon of «borderless» – e-commerce seems to challenge the tax system adapted to it. Understanding the problem for this purpose is both an economic, social and political-economic necessity.