E-Business Taxation Practices in Russia

Ruslan E. Khusnetdinov ()
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Ruslan E. Khusnetdinov: The State University of the Ministry of Finance of the Russia, Moscow, Russia

Finansovyj žhurnal — Financial Journal, 2012, issue 1, 139-148

Abstract: The article presents digital analysis of e-business and reviews potential Russian budget losses in the absence of an adequate e-business taxation system, analyzes the effective e-business taxation system and proposes ways for enhancement thereof.

Keywords: e-business; e-services; taxes; tax administration; permanent establishment (search for similar items in EconPapers)
JEL-codes: H25 H27 (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:120114:p:139-148

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