Taxation of Cross-border E-commerce in Asia

Налогообложение трансграничной интернет-торговли в азиатских странах

Elena Ye. Chernyakova and Lubov A. Aslapovskaya
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Elena Ye. Chernyakova: Russian Presidential Academy of National Economy and Public Administration
Lubov A. Aslapovskaya: Russian Presidential Academy of National Economy and Public Administration

Russian Economic Development, 2023, issue 11, 40-49

Abstract: E-commerce is actively developing all over the world; China, as well as several other Asian countries, are among the ten major participants in e-commerce in the world, but Russia is not. At the same time, the EAEU member countries (Kazakhstan and Belarus) amended their tax legislation in 2022, Armenia, Kyrgyzstan in 2023 worsening the situation of Russian participants in online trading. The supranational tax legislation of the EAEU does not reflect the realities of the current level of e-commerce development and makes it possible for member countries to introduce tax legislation provisions that disincentivize the development of cross-border e-commerce in the EAEU. The article examines the taxation of e-commerce in several Asian countries, some of which are leaders in e-commerce in the world, as well as strategic partners of Russia.

Keywords: VAT; e-commerce; country of destination principle; country of origin principle; EAEU; Russia; China; India; Malaysia; Indonesia (search for similar items in EconPapers)
JEL-codes: F10 H20 H25 K34 (search for similar items in EconPapers)
Date: 2023
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