Abstract
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.
Highlights
В последние годы во всем мире в связи с усиливающимися тенденциями цифровизации набирает оборот процесс электронной торговли, особенно быстрыми темпами его развитие идет в условиях пандемии, вызванной COVID-19
One of the most pressing issues in modern tax law is the solution of the issue of taxation in the field of electronic commerce
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
Summary
В последние годы во всем мире в связи с усиливающимися тенденциями цифровизации набирает оборот процесс электронной торговли, особенно быстрыми темпами его развитие идет в условиях пандемии, вызванной COVID-19. К. Проблемы правового регулирования налогообложения электронной торговли Несмотря на данные тенденции и стремительное развитие электронной торговли в Российской Федерации, на законодательном уровне понятия «электронная коммерция» или «электронная торговля» не закреплены.
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