PROBLEMS OF TAXATION IN THE DIGITAL ECONOMY WITHIN THE EURASIAN ECONOMIC UNION
The article identifies the main problems of taxation in the digital economy in the countries of the Eurasian Economic Union. The authors specify the concept of digital economy. The problems of taxation of e-Commerce in the Eurasian Economic Union countries have been revealed. It has been proposed to...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2019-03-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/1257 |
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| _version_ | 1832541880155373568 |
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| author | A. Bezverkhii E. Kirova |
| author_facet | A. Bezverkhii E. Kirova |
| author_sort | A. Bezverkhii |
| collection | DOAJ |
| description | The article identifies the main problems of taxation in the digital economy in the countries of the Eurasian Economic Union. The authors specify the concept of digital economy. The problems of taxation of e-Commerce in the Eurasian Economic Union countries have been revealed. It has been proposed to consolidate the concept of e-Commerce in the tax legislation of the Eurasian Economic Union countries, as well as the application of new technologies to identify electronic transactions through using of modern tools. In order to implement the principle of certainty of taxation, a scheme for determining the location of the end user of electronic services has been developed. Possible ways to solve the problems of taxation caused by the application of business models of the digital economy have been proposed. |
| format | Article |
| id | doaj-art-376023c85ce7404b9d750fa3bb7cccf9 |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2019-03-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-376023c85ce7404b9d750fa3bb7cccf92025-02-04T08:27:58ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152019-03-0101828810.26425/1816-4277-2019-1-82-881256PROBLEMS OF TAXATION IN THE DIGITAL ECONOMY WITHIN THE EURASIAN ECONOMIC UNIONA. Bezverkhii0E. Kirova1State University of ManagementState University of ManagementThe article identifies the main problems of taxation in the digital economy in the countries of the Eurasian Economic Union. The authors specify the concept of digital economy. The problems of taxation of e-Commerce in the Eurasian Economic Union countries have been revealed. It has been proposed to consolidate the concept of e-Commerce in the tax legislation of the Eurasian Economic Union countries, as well as the application of new technologies to identify electronic transactions through using of modern tools. In order to implement the principle of certainty of taxation, a scheme for determining the location of the end user of electronic services has been developed. Possible ways to solve the problems of taxation caused by the application of business models of the digital economy have been proposed.https://vestnik.guu.ru/jour/article/view/1257digital economytaxatione-commerceeurasian economic uniontax policy |
| spellingShingle | A. Bezverkhii E. Kirova PROBLEMS OF TAXATION IN THE DIGITAL ECONOMY WITHIN THE EURASIAN ECONOMIC UNION Вестник университета digital economy taxation e-commerce eurasian economic union tax policy |
| title | PROBLEMS OF TAXATION IN THE DIGITAL ECONOMY WITHIN THE EURASIAN ECONOMIC UNION |
| title_full | PROBLEMS OF TAXATION IN THE DIGITAL ECONOMY WITHIN THE EURASIAN ECONOMIC UNION |
| title_fullStr | PROBLEMS OF TAXATION IN THE DIGITAL ECONOMY WITHIN THE EURASIAN ECONOMIC UNION |
| title_full_unstemmed | PROBLEMS OF TAXATION IN THE DIGITAL ECONOMY WITHIN THE EURASIAN ECONOMIC UNION |
| title_short | PROBLEMS OF TAXATION IN THE DIGITAL ECONOMY WITHIN THE EURASIAN ECONOMIC UNION |
| title_sort | problems of taxation in the digital economy within the eurasian economic union |
| topic | digital economy taxation e-commerce eurasian economic union tax policy |
| url | https://vestnik.guu.ru/jour/article/view/1257 |
| work_keys_str_mv | AT abezverkhii problemsoftaxationinthedigitaleconomywithintheeurasianeconomicunion AT ekirova problemsoftaxationinthedigitaleconomywithintheeurasianeconomicunion |