THE ISSUE OF E-COMMERCE AND DIGITAL SERVICE TAXATION IN THE DATA-DRIVEN ECONOMY

Abstract: This study examines the challenges and opportunities of e-commerce taxation in the
digital economy, focusing on the need for innovative tax policies and technological
advancement. The research design involves a comprehensive review of literature to analyze key
issues such as tax jurisdiction, digital goods valuation, legal arbitration, and the application of
Digital Services Tax (DST). This approach synthesizes findings from academic articles, reports,
and policy documents to provide deep insights into the complexities surrounding e-commerce
taxation. The findings highlight the importance of international cooperation, technological
innovation, and well-designed tax measures in addressing the challenges posed by the digital
economy. Discussions emphasize the significance of harmonizing tax policies, leveraging
digital solutions such as e-invoicing and real-time reporting, and implementing DST to ensure
effective taxation of digital enterprises.