Forming of efficient e-commerce taxation mechanism

Abstract

In the context of a decline in the world prices for hydrocarbons, the problem of increasing budget revenues at the expense of non-primary sectors of the economy is especially significant. One of the most rapidly developing areas can be called e-commerce. To date, various approaches to regulating e-business and taxation of its subjects have been applied in international practice. As a result, there is an urgent need to form an effective mechanism for taxing e-commerce.