Open AccessProblems of legal regulation of taxation of electronic commerce
Author(s) -
Yu. K. Tsaregradskaya
Publication year - 2021
Publication title -
vestnik universiteta imeni o.e. kutafina (mgûa)/vestnik universiteta imeni o. e. kutafina
Language(s) - English
Resource type - Journals
eISSN - 2782-6163
pISSN - 2311-5998
DOI - 10.17803/2311-5998.2021.85.9.098-104
Subject(s) - legislation , business , tax law , double taxation , international taxation , goods and services , public economics , law and economics , tax reform , commerce , international trade , economics , law , political science , finance , market economy
One of the most pressing issues in modern tax law is the solution of the issue of taxation in the field of electronic commerce. Currently, in the world practice of national states and economic unions of taxation, a number of methods have been formed related to the development of a tax mechanism in this area. An analysis of the scientific literature, as well as domestic and international legislation, indicates that attempts are being made to legally regulate the term “electronic commerce”, as well as to determine the types of taxes applicable to it. The most common taxes in international tax practice are VAT and the tax on goods and services. The Russian Federation also uses VAT in this area in the implementation of electronic commerce.