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Economics and Innovative Technologies

Article Title

WORLD EXPERIENCE OF TAXATION OF ELECTRONIC COMMERCE

Abstract

This article discusses the global experience of e-commerce taxation, as well as the approaches developed in the process of its formation. At the same time, general principles and recommendations developed by international e-commerce taxation organizations were studied, as well as national tax legislation developed in a number of developed and developing countries. The study also covered the taxation of e-commerce in some CIS countries. The importance of taxes in the development of ecommerce was revealed and justified. In modern conditions of economic development, the need to develop and apply a separate effective tax mechanism, taking into account the characteristics of rapidly developing e-commerce, has been identified.

References

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