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Tax mechanisms to support the development of e-business in Russia: proposals for improving tax legislation
[Налоговые Механизмы Поддержки Развития Электронного Бизнеса В России: Предложения По Совершенствованию Налогового Законодательства]

Author

Listed:
  • Kornienko, Nataliya (Корниенко, Наталья)

    (The Russian Presidential Academy of National Economy and Public Administration)

  • Minina, Elena (Минина, Елена)

    (The Russian Presidential Academy of National Economy and Public Administration)

Abstract

This paper presents an analysis of current tax legislation and legislative initiatives on the issue of supporting the development of e-business in Russia. Based on the results of the analysis, taking into account international experience and the fact that Russia is a country member of the EAEU, proposals for improving tax legislation were prepared, including proposals to the RF Tax Code and at the supranational level within the EAEU.

Suggested Citation

  • Kornienko, Nataliya (Корниенко, Наталья) & Minina, Elena (Минина, Елена), 2019. "Tax mechanisms to support the development of e-business in Russia: proposals for improving tax legislation [Налоговые Механизмы Поддержки Развития Электронного Бизнеса В России: Предложения По Сове," Working Papers 041905, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:wpaper:041905
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