Tax mechanisms to support the development of e-business in Russia: proposals for improving tax legislation

Налоговые механизмы поддержки развития электронного бизнеса в России: предложения по совершенствованию налогового законодательства

Kornienko, Nataliya (Корниенко, Наталья) () and Minina, Elena (Минина, Елена) ()
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Kornienko, Nataliya (Корниенко, Наталья): The Russian Presidential Academy of National Economy and Public Administration
Minina, Elena (Минина, Елена): The Russian Presidential Academy of National Economy and Public Administration

Working Papers from Russian Presidential Academy of National Economy and Public Administration

Abstract: This paper presents an analysis of current tax legislation and legislative initiatives on the issue of supporting the development of e-business in Russia. Based on the results of the analysis, taking into account international experience and the fact that Russia is a country member of the EAEU, proposals for improving tax legislation were prepared, including proposals to the RF Tax Code and at the supranational level within the EAEU.

Pages: 48 pages
Date: 2019-04
New Economics Papers: this item is included in nep-cis and nep-tra
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