Development of a taxation mechanism for e-Commerce as a criterion to enhance efficiency of tax administration in Russia (Part 2)

Osokina I.V.1
1 Финансовый университет при Правительстве Российской Федерации

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Journal paper

Creative Economy (РИНЦ, ВАК)
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Volume 11, Number 12 (December 2017)

Citation:

Osokina, I. V. (2017). Development of a taxation mechanism for e-Commerce as a criterion to enhance efficiency of tax administration in Russia (Part 2). Creative Economy, 11(12), 1425-1438. https://doi.org/10.18334/ce.11.12.38498

Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=32231682
Cited: 2 by 26.03.2022

Abstract:
The article considers the issues of the definition of "electronic Commerce" and its place in creation of tax base as a sector of the economy, a model of e-Commerce with the definition of their characteristics. On the basis of the classification of the main types of e-Commerce we identify income-generating models. From the point of view of taxation in considered model of e-Commerce we’ve identified the characteristics that distinguish it from normal trade. We point out the objective conditions for turning an insignificant revenue of economic activity in one of the main sectors of the economy, that can become a significant source of tax revenue to government treasury in the future or threat to the fiscal interests of the States.

Keywords: electronic banking, globalization, electronic commerce, e-commerce, tax revenues, tax base, financial and economic activity, distribution channels, tax potential, accounting and tax reporting, international experience analysis, virtual goods and services, electronic transactions, electronic marketing, electronic information exchange

JEL-classification: H20, H29, O00

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  New technologies of tax administration: system analysis in tax control (Шмакова А.В.) Creative Economy. Num. 8 / 2017

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