Models of tax and other payments collection in cross-border electronic commerce

Il'ya Pavlovich Kabanov
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Il'ya Pavlovich Kabanov: Eurasian Economic Commission, Trade Policy Department

Russian Foreign Economic Journal, 2017, issue 10, 56-68

Abstract: The article examines the world practices of regulating the collection of taxes and other payments in the framework of cross-border electronic trade in goods, both in B2C and B2B segments. In particular, the peculiarities of tax and other payments collection are analyzed, given the specifics of cross-border electronic commerce. Key models of levying taxes and other payments, the collection models from the final recipient, from foreign online shops and from intermediary companies, are examined. Particular attention is paid to the issues of interaction with international online marketplaces such as Aliexpress (Alibaba), eBay, Amazon. Risk assessments of the application of various models in Russia are carried out, and the most optimal model for implementation in Russia is suggested.

Keywords: E-commerce; taxation; duties; consumers; online trading platforms; duty-free importation; postal items; EAEU; China; USA; Alibaba; eBay; Amazon; logistics operators; banks; payment systems. (search for similar items in EconPapers)
Date: 2017
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