Open AccessE-Commerce Taxation Paradigms in Georgia
Author(s) -
Anzor Abralava,
AUTHOR_ID,
Zurab Jorbenadze,
AUTHOR_ID
Publication year - 2021
Publication title -
šromebi - sak'art'velos tek'nikuri universiteti
Language(s) - English
Resource type - Journals
ISSN - 1512-0996
DOI - 10.36073/1512-0996-2021-4-28-36
Subject(s) - de facto , phenomenon , sovereignty , politics , international taxation , position (finance) , space (punctuation) , double taxation , economics , business , tax reform , market economy , political science , public economics , finance , law , linguistics , philosophy , physics , quantum mechanics
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.