Template-Type: ReDIF-Article 1.0
Author-Name: Ruslan E. Khusnetdinov
Author-Email: nyrislam@mail.ru
Author-Workplace-Name: The State University of the Ministry of Finance of the Russia, Moscow, Russia
Title: E-Business Taxation Practices in Russia
Abstract: The article presents digital analysis of e-business and reviews potential Russian budget losses in the absence of an adequate e-business taxation system, analyzes the effective e-business taxation system and proposes ways for enhancement thereof.
Classification-JEL: H25, H27
Keywords: e-business, e-services, taxes, tax administration, permanent establishment
Journal: Finansovyj žhurnal — Financial Journal
Pages: 139-148
Issue: 1
Year: 2012
Month: January
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2012/1/statii/2012_01_14.pdf
Handle: RePEc:fru:finjrn:120114:p:139-148