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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Autores principales:	A. Bezverkhii, E. Kirova
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2019
Materias:	digital economy taxation e-commerce eurasian economic union tax policy Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/376023c85ce7404b9d750fa3bb7cccf9
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id	oai:doaj.org-article:376023c85ce7404b9d750fa3bb7cccf9
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spelling	oai:doaj.org-article:376023c85ce7404b9d750fa3bb7cccf92021-12-03T07:43:27ZPROBLEMS OF TAXATION IN THE DIGITAL ECONOMY WITHIN THE EURASIAN ECONOMIC UNION1816-42772686-841510.26425/1816-4277-2019-1-82-88https://doaj.org/article/376023c85ce7404b9d750fa3bb7cccf92019-03-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/1257https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The 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.A. BezverkhiiE. KirovaPublishing House of the State University of Managementarticledigital economytaxatione-commerceeurasian economic uniontax policySociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 1, Pp 82-88 (2019)
institution	DOAJ
collection	DOAJ
language	RU
topic	digital economy taxation e-commerce eurasian economic union tax policy Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	digital economy taxation e-commerce eurasian economic union tax policy Sociology (General) HM401-1281 Economics as a science HB71-74 A. Bezverkhii E. Kirova PROBLEMS OF TAXATION IN THE DIGITAL ECONOMY WITHIN THE EURASIAN ECONOMIC UNION
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
author	A. Bezverkhii E. Kirova
author_facet	A. Bezverkhii E. Kirova
author_sort	A. Bezverkhii
title	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_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_sort	problems of taxation in the digital economy within the eurasian economic union
publisher	Publishing House of the State University of Management
publishDate	2019
url	https://doaj.org/article/376023c85ce7404b9d750fa3bb7cccf9
work_keys_str_mv	AT abezverkhii problemsoftaxationinthedigitaleconomywithintheeurasianeconomicunion AT ekirova problemsoftaxationinthedigitaleconomywithintheeurasianeconomicunion
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PROBLEMS OF TAXATION IN THE DIGITAL ECONOMY WITHIN THE EURASIAN ECONOMIC UNION

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