Abstract
The article was prepared for the purpose of scientific substantiation of the need to create an effective legal mechanism for taxation of subjects of the actively developing e-commerce market. In the Russian Federation, it should and can contribute to an increase in tax revenues to the state budget. To achieve this target, the authors, developing the content of the article, methodologically rely on the materialistic, positivistic worldview, applying a number of general scientific, special scientific and special methods. The article examines the concept, nature and legal regulation of the taxation of e-commerce. The analysis of the existing concepts of taxation of e-commerce entities, their possible use in one form or another in the Russian Federation has been carried out. The features of e-commerce taxation are revealed. Problems are indicated and directions for improving the taxation of e-commerce entities are proposed.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
References
Lyamin, A. (2018). What awaits Russian e-commerce in 2018. https://vc.ru. The turnover of the Russian Internet retail market exceeded 1 trillion. Rubles.
Demidov, A. (2017). Global trends and the Russian consumer 2017. https://www.gfk.
http://www.akit.ru. The budget losses from foreign online stores were estimated at 3 trillion. Rubles. http://www.eg-online.ru.
Kulik, I. V., Motovits, T. G., & Pazdnikov, R. A. (2018). The Russian segment of world electronic commerce: the problems of formation and the prospects of development. Bulletin of the Pacific University, 1(48), 79–88.
Inshakova, A. O., Goncharov A. I., & Kazachenok, O. P. (2018). The imperatives of financial policy in the sphere of the digital economy: impacts on increasing investment activity and tax potential of Russian regions. In: Proceedings of the International Scientific Conference «Competitive, Sustainable and Secure Development of the Regional Economy: Response to Global Chal-lenges» (CSSDRE 2018) (pp. 337–342). Amsterdam: Atlantis Press.
Kobelev, O. A. (2012). In S. V. Pirogov (Ed.), E-commerce (4th ed., 684p). Moscow: Publishing and Trading Corporation.
Vorobiev, K. Y. (2015). The essence of e-commerce in international trade relations. Russia’s Foreign Trade Messenger, 3, 106–114.
Kubkina, U. S. (2012). E-commerce: The role of the concept, development trends. Terra Economicus, 2(2), 53–55.
Kozinets, N. V. (2015). The evolution of the legal regulation of cross-border ecommerce in US law. Actual Problems of Russian Law, 9, 195–202.
Litvinsky, K. O., & Vladimirov, S. R. (2017). Formation of an effective mechanism for taxing e-commerce. Economics: Theory and Practice, 2(46), 47–55.
Goncharov, A. I. (2017). Banknote as a settlement bank securities. Legal Concept, 16(2), 87–94.
Koren, A. V. (2010). Taxation of subjects of electronic commerce: Problems and prospects (176p). Vladivostok: Publishing house of VSUES.
Acknowledgements
This scientific work was supported by the Volgograd Institute of Management—the branch of RANEPA, as part of the execution of the scientific project No. 04-2018VIM “Actual problems of the protection of rights and freedoms in the digital space”.
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2019 Springer Nature Switzerland AG
About this chapter
Cite this chapter
Goncharova, M.V., Davtyan-Davudova, D., Zemlyanskaya, I., Usanova, V.A. (2019). Legal Regulation of E-Commerce Taxation in the Russian Federation. In: Popkova, E. (eds) Ubiquitous Computing and the Internet of Things: Prerequisites for the Development of ICT. Studies in Computational Intelligence, vol 826. Springer, Cham. https://doi.org/10.1007/978-3-030-13397-9_15
Download citation
DOI: https://doi.org/10.1007/978-3-030-13397-9_15
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-030-13396-2
Online ISBN: 978-3-030-13397-9
eBook Packages: Intelligent Technologies and RoboticsIntelligent Technologies and Robotics (R0)