PECULIARITIES OF TAXATION OF INTERNET COMMERCE

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

Abstract
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: https://web.snauka.ru/en/issues/2016/02/64780

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