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FEATURES OF CALCULATION AND COLLECTION OF VAT ON THE SALE OF FOREIGN COMPANIES OF ELECTRONIC SERVICES TO RUSSIAN CONSUMERS
Shamsutdinova Viktoriya Shamilevna
Branch of Moscow State Lomonosov University in Sevastopol
4th year student of the Faculty of Economics
Branch of Moscow State Lomonosov University in Sevastopol
4th year student of the Faculty of Economics
Abstract
This article provides an overview of changes made to the first and second parts of the Tax Code of the Russian Federation relating to the characteristics of the calculation and collection of VAT on the sale of foreign companies of electronic services to Russian consumers. The author reveals the reasons for a slowdown in IT-segment of the Russian market. The study suggests that the measures taken by the State to support the domestic online retailers and manufacturers are required in nature, but can lead to mixed results.
Article reference:
Features of calculation and collection of VAT on the sale of foreign companies of electronic services to Russian consumers // Economics and innovations management. 2017. № 2 [Electronic journal]. URL: https://ekonomika.snauka.ru/en/2017/02/14075
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