CEU Electronic Theses and Dissertations, 2011
| Author | Pronina, Tatiana |
|---|---|
| Title | Indirect Taxation of Electronic Commerce: the U.S. and European Experience, Lessons for Russia |
| Summary | Cross-border electronic transactions have challenged the existing tax regimes. This thesis addresses the issue of e-commerce indirect taxation focusing on the experience of the United States and the European Union and formulating the changes that should be introduced into the Russian legislation. A comparative analysis is conducted of the methods used in the U.S. and the EU in order to adapt their systems of taxation to the specifics of electronic commerce. The research demonstrates that all attempts to modify the U.S. sales and use tax system have failed and electronic commerce taxation in that country remains mainly unregulated, whereas the EU experience in adapting the existing VAT system has proved to be effective. Based on these findings, the thesis suggests that the European system should be taken as a model for Russia, which currently lacks any legislation on e-commerce taxation. The thesis also formulates specific proposals as to the amendments that need to be introduced into the Russian Tax Code. |
| Supervisor | Pavic, Vladimir |
| Department | Legal Studies LLM |
| Full text | https://www.etd.ceu.edu/2011/pronina_tatiana.pdf |
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