E-Commerce Taxation

Michail A. Danilkevich ()
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Michail A. Danilkevich: Financial University under the Government of the Russian Federation, Moscow, Russia

Finansovyj žhurnal — Financial Journal, 2013, issue 1, 151-158

Abstract: Development of electronic commerce in the modern world, commonly known as e-commerce, is one of the most imprortant trands in the world economy. Along with the overall positive effects on the economy, there are some problems assosiated with e-commerce. One of them is taxation of e-commerce transactions. The article describes e-commerce taxation issues in Russia and in some developed countries.

Keywords: taxes; taxation; public finance; e-commerce; e-commerce taxation (search for similar items in EconPapers)
JEL-codes: H25 H27 (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:130118:p:151-158

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