Tax Obligations for Online Sales in the Context of Digitalization

Abstract

The research addresses the evolving tax obligations for online sales in the context of digitalization. As ecommerce continues to grow globally, governments face challenges in ensuring compliance with tax regulations. The primary aim of this study is to analyze the impact of digitalization on fiscal policies and the adaptation of tax obligations for online businesses. The research also explores how digital technologies can enhance tax compliance and transparency in the online market. The methodology used includes a documentary analysis of accounting and tax legislation, normative comparison, and the study of relevant sources, including scientific articles and specialized literature. Key findings suggest that while digitalization improves tracking and reporting of transactions, it also creates new challenges in regulating and ensuring the compliance with the law. Additionally, the research reveals that collaboration between tax authorities and online platforms is essential for enhancing tax compliance and reducing fraud. This study highlights the need for continuous updates to tax policies to keep pace with the rapidly evolving digital economy. CZU: 336.22:[658.8:004.738.5]; JEL: G19