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Taxation of Cross-border E-commerce in Asia
[Налогообложение Трансграничной Интернет-Торговли В Азиатских Странах]

Author

Listed:
  • Elena Ye. Chernyakova

    (Russian Presidential Academy of National Economy and Public Administration)

  • Lubov A. Aslapovskaya

    (Russian Presidential Academy of National Economy and Public Administration)

Abstract

E-commerce is actively developing all over the world; China, as well as several other Asian countries, are among the ten major participants in e-commerce in the world, but Russia is not. At the same time, the EAEU member countries (Kazakhstan and Belarus) amended their tax legislation in 2022, Armenia, Kyrgyzstan in 2023 worsening the situation of Russian participants in online trading. The supranational tax legislation of the EAEU does not reflect the realities of the current level of e-commerce development and makes it possible for member countries to introduce tax legislation provisions that disincentivize the development of cross-border e-commerce in the EAEU. The article examines the taxation of e-commerce in several Asian countries, some of which are leaders in e-commerce in the world, as well as strategic partners of Russia.

Suggested Citation

  • Elena Ye. Chernyakova & Lubov A. Aslapovskaya, 2023. "Taxation of Cross-border E-commerce in Asia [Налогообложение Трансграничной Интернет-Торговли В Азиатских Странах]," Russian Economic Development, Gaidar Institute for Economic Policy, issue 11, pages 40-49, November.
    • Handle: RePEc:gai:recdev:r2392
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    More about this item

    Keywords

    VAT; e-commerce; country of destination principle; country of origin principle; EAEU; Russia; China; India; Malaysia; Indonesia;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law
    • F10 - International Economics - - Trade - - - General

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