Transboundary trade of goods over the Internet: taxation problems and possible vectors of their solution

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The subject of this research is the analysis of possible ways of regulating taxation of transboundary e-commerce. The article contains the description of relevant problems in taxation of transboundary trade of goods over the Internet, the share of which in the overall goods trade continues to grow. Alongside Russian platforms of e-commerce, attention of many Russian shoppers is captured by foreign online platforms, offering delivery to Russia without taxation from the Russian side. The question of developing an efficient and fair mechanism of taxation of e-commerce in Russia remains a hot topic. In theory and practice, resolution of these issues is still being explored, but a universal approach is yet to be developed. The article pays great attention to the OECD initiatives pertaining to solution of taxation problems of transboundary e-commerce, and analyzes the main characteristics of each of the proposed strategies for regulation of taxation of transboundary e-commerce. The scientific novelty of this work consists in formulation of the initiative to involve the digital platforms that provide e-commerce into the process of taxation with placement upon them of full or partial burden to adhere to tax obligations in the jurisdiction of taxation.