ПРОБЛЕМЫ НАЛОГООБЛОЖЕНИЯ НДС ТРАНСГРАНИЧНОЙ ЭЛЕКТРОННОЙ ТОРГОВЛИ ТОВАРАМИ И ЭЛЕКТРОННЫМИ УСЛУГАМИ В ЕАЭС НА ПРИМЕРЕ КАЗАХСТАНА

Abstract

VAT taxation of cross-border e-commerce is becoming a rather significant problem for the EAEU countries against the background of the rapid growth of e-commerce and the lack of clear regulatory mechanisms. The unification of approaches to the taxation of the value added of cross-border online sales of goods and services within the EAEU is one of the key factors contributing to integration within the Union. However, due to the fact that the EAEU countries pursue national interests in the conduct of their fiscal policy, the introduction of new legislative initiatives regarding the tax regulation of the e-commerce market leads to difficulties for taxpayers from other EAEU countries. The aim of the work is to study methodological issues related to VAT introduced in Kazakhstan in relation to foreign electronic platforms since 2022, as well as to analyze the impact of this innovation on cross-border trade in the EAEU. Based on the results of the study, it was concluded that the unilateral introduction of VAT by Kazakhstan in relation to foreign electronic platforms creates significant difficulties for foreign companies, and the lack of synchronous adjustment of other national or supranational laws does not contribute to the acceleration of the growth rate of cross-border trade within the EAEU. Specific problems associated with the imperfection of Kazakhstani tax legislation are identified, and the negative impact of this tax on cross-border trade within the EAEU, in particular, on sales of goods from Russia to Kazakhstan, within the current legal framework, is proved.