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Political Science Law OPEN ACCESS

Reforming Global Tax Rules And Standards For The Digital Economy

Mokhinur Bahramovna Bakhramova
Associate Professor of the Department of English Law and European Union Law at TSUL, Doctor of Juridical Science, Uzbekistan
DOI Crossref DOI 10.37547/tajpslc/Volume08Issue01-10
tajpslc 2026
VOL. 8 / NO. 01 JANUARY
FULL TEXT PP. 52-57
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VOLUME 8
ISSUE 01
YEAR 2026
PAGES 52-57
RESEARCH OVERVIEW

Abstract

This paper investigates options for reforming global tax rules and standards to address challenges from the digital economy. Analysis of European Union, United States, China and India taxation practices reveals a spectrum of policy measures balancing revenue rights, investment competitiveness, and compliance costs. Findings emphasize the need to update concepts like nexus and profit allocation, while retaining coherence, certainty and fairness. Consensus-based multilateral solutions can prevent damaging unilateral taxes. For developing countries, gradual reforms aligned with international standards are recommended to sustain digital economy growth.

RESEARCH TOPICS

Keywords

Digital economy international taxation tax reform

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