TAXATION MECHANISMS FOR DIGITAL SERVICE PLATFORMS
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The rapid growth of digital service platforms has transformed global economies, creating new opportunities and challenges for tax authorities. This study examines taxation mechanisms applicable to digital platforms, focusing on regulatory frameworks, compliance strategies, and international best practices. Key issues analyzed include the identification of taxable transactions, cross-border tax challenges, digital service taxes (DSTs), and the role of automated reporting systems. The research highlights the importance of designing fair, transparent, and enforceable taxation mechanisms that balance revenue collection with the growth of the digital economy. Findings indicate that effective taxation of digital platforms requires integration of legal, technological, and administrative measures to ensure compliance and optimize fiscal outcomes.
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