Challenges of costing and taxation in the digital economy

UDC 658.1

Authors

Tokaeva S.K.

Abstract

The article discusses aspects of the development of the economy focused on "digitalization", in connection with which the problems of the formation, fixation and evaluation of the value of digital products are exacerbated. The main problems of pricing and determination of taxation elements are formulated, which are related to the peculiarities of a business that uses and produces digital products and technologies. The influence of such products on the tax system of the state is characterized.

Keywords

blockchain, tax system, taxation, cost, pricing, digital economy.