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Foreign Experience In Taxation, Control And Supervision In The Sphere Of Import Electronic Services
[Зарубежный Опыт Налогообложения, Контроля И Надзора В Сфере Импортных Электронных Услуг]

Author

Listed:
  • Kornienko Natalya

    (Russian Presidential Academy of National Economy and Public Administration)

  • Korolev Georgy

    (Russian Presidential Academy of National Economy and Public Administration)

  • Yastrebova Ekaterina

    (Russian Presidential Academy of National Economy and Public Administration)

  • Minina Elena

    (Russian Presidential Academy of National Economy and Public Administration)

  • Bogatyreva Anna

    (Russian Presidential Academy of National Economy and Public Administration)

Abstract

The presented work analyzes foreign experience in the field of both indirect and direct taxation for 2020.The situation with the position of countries on the introduction of a new tax, the possible adaptation of income tax by introducing the concept of a significant digital presence, is constantly changing.

Suggested Citation

  • Kornienko Natalya & Korolev Georgy & Yastrebova Ekaterina & Minina Elena & Bogatyreva Anna, 2021. "Foreign Experience In Taxation, Control And Supervision In The Sphere Of Import Electronic Services [Зарубежный Опыт Налогообложения, Контроля И Надзора В Сфере Импортных Электронных Услуг]," Working Papers s21191, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:wpaper:s21191
    as

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