Legal regulation of taxation of electronic commerce entities

In the Russian Federation, universal support is provided to entrepreneurship and business development through the use of Internet technologies. E-commerce is one of the most rapidly developing areas of economic relations, which serves as one of the few platforms for startups, primarily for small and medium-sized businesses. However, the problems of taxation of electronic commerce entities have remained unresolved to date, the conceptual apparatus and characteristic features of Internet commerce have not been developed, there are problems with determining the tax legal status of Internet commerce entities, the object of taxation, and others. The author concludes that a comprehensive solution to this problem and the introduction of changes and additions to the Tax Code of the Russian Federation is necessary.