The purpose of the study is to analyze the directions of development of electronic commerce operations in the digital economy and to study the properties of their taxation.

The methodology of the research is a system approach, comparative analysis, induction and deduction.

The results of the study are the role of digitalization in the development of the economy, as well as proposals for solving the difficulties of taxation in a digital economy.

Limitations of the study - taxation in the digital economy should be carried out taking into account its various sectors, and only after careful scientific study can proposals be made.

The practical importance of the study is currently the high growth rate of the digital economy in the context of globalization, as well as the fact that it covers, it can be say, all sectors of the economy and requires the use of mobile electronic mechanisms.

The originality and scientific novelty of the study - the problems being investigated, as well as many facts, especially taxation issues in the digital economy in Azerbaijan, have recently been included in the scientific economic literature.

Keywords: digital economy, e-commerce, e-commerce taxation, digital technology.