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E-Business Taxation Practices in Russia

Author

Listed:
  • Ruslan E. Khusnetdinov

    (The State University of the Ministry of Finance of the Russia, Moscow, 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.

Suggested Citation

  • Ruslan E. Khusnetdinov, 2012. "E-Business Taxation Practices in Russia," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 1, pages 139-148, January.
    • Handle: RePEc:fru:finjrn:120114:p:139-148
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    File URL: http://www.nifi.ru/images/FILES/Journal/Archive/2012/1/statii/2012_01_14.pdf
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    More about this item

    Keywords

    e-business; e-services; taxes; tax administration; permanent establishment;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H27 - Public Economics - - Taxation, Subsidies, and Revenue - - - Other Sources of Revenue

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