Template-Type: ReDIF-Article 1.0
Author-Name: Michail A. Danilkevich
Author-Email: danilkevich@yandex.ru
Author-Workplace-Name: Financial University under the Government of the Russian Federation, Moscow, Russia
Title: E-Commerce Taxation
Abstract: Development of electronic commerce in the modern world, commonly known as e-commerce, is one of the most imprortant trands in the world economy. Along with the overall positive effects on the economy, there are some problems assosiated with e-commerce. One of them is taxation of e-commerce transactions. The article describes e-commerce taxation issues in Russia and in some developed countries.
Classification-JEL: H25, H27
Keywords: taxes, taxation, public finance, e-commerce, e-commerce taxation
Journal: Finansovyj žhurnal — Financial Journal
Pages: 151-158
Issue: 1
Year: 2013
Month: March
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2013/1/statii/2013_01_18.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:130118:p:151-158