DOI: https://doi.org/10.36719/2789-6919/49/99-103
Tural Muradzadeh
Baku State University
Master student
https://orcid.org/0009-0000-7987-6117
muradzadetural8@gmail.com
Legal and Economic Consequences of Tax Evasion in the field of E-Commerce: Data Transmission and Control İssues
Abstract
The article analyzes the problems of tax evasion in the field of e-commerce and its economic and legal consequences. The widespread presence of e-commerce in the informal sector, difficulties in monitoring cross-border transactions, and the weakness of data-sharing mechanisms lead to a decrease in tax revenues to the state budget, distortion of market competition, and weakening of economic transparency. From a legal perspective, the article highlights gaps in the implementation of tax obligations, challenges in regulating international payments, and the ineffectiveness of liability mechanisms. The study examines the OECD and European Union experience regarding the digital economy and proposes recommendations for Azerbaijan, including the development of digital tax administration, the introduction of automatic data exchange, and the strengthening of international cooperation.
Keywords: E-commerce, tax evasion, tax administration, data exchange, fiscal revenues, digital economy, international practice, legal liability