Legal Regulation of E-Commerce Taxation in the Russian Federation

  • Marina V. GoncharovaEmail author
  • Darya Davtyan-Davudova
  • Irina Zemlyanskaya
  • Viktoria A. Usanova
Part of the Studies in Computational Intelligence book series (SCI, volume 826)


The article was prepared for the purpose of scientific substantiation of the need to create an effective legal mechanism for taxation of subjects of the actively developing e-commerce market. In the Russian Federation, it should and can contribute to an increase in tax revenues to the state budget. To achieve this target, the authors, developing the content of the article, methodologically rely on the materialistic, positivistic worldview, applying a number of general scientific, special scientific and special methods. The article examines the concept, nature and legal regulation of the taxation of e-commerce. The analysis of the existing concepts of taxation of e-commerce entities, their possible use in one form or another in the Russian Federation has been carried out. The features of e-commerce taxation are revealed. Problems are indicated and directions for improving the taxation of e-commerce entities are proposed.


Internet communications Tax base Tax regime and rates E-commerce Retail Budget revenues 

JEL Classification

K41 O38 L81 



This scientific work was supported by the Volgograd Institute of Management—the branch of RANEPA, as part of the execution of the scientific project No. 04-2018VIM “Actual problems of the protection of rights and freedoms in the digital space”.


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Copyright information

© Springer Nature Switzerland AG 2019

Authors and Affiliations

  • Marina V. Goncharova
    • 1
    Email author
  • Darya Davtyan-Davudova
    • 2
  • Irina Zemlyanskaya
    • 3
  • Viktoria A. Usanova
    • 3
  1. 1.Plekhanov Russian University of EconomicsVolgogradRussia
  2. 2.Volgograd State UniversityVolgogradRussia
  3. 3.Branch of the Russian Presidential AcademyVolgograd Institute of ManagementVolgogradRussia

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