Gumeonnaya Natalya Sergeevna
Moscow Academy of Economics and Law
student at Institute of Economics

The article deals with the economic features of the creation, operation and taxation of online stores. A comparative analysis of the two main forms of ownership, possible for such enterprises. We give particular taxation specific to each of the forms of property.

Keywords: general taxation system, internet commerce, online shop, retail, simplified tax system, taxation, taxpayers

Category: 08.00.00 Economics

Article reference:
Peculiarities of taxation of Internet Commerce // Modern scientific researches and innovations. 2016. № 2 [Electronic journal]. URL:

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