THE SPECIFICS OF THE USE OF TAX INSTRUMENTS IN THE DIGITAL TRADE OF THE RUSSIAN FEDERATION

The current foreign economic situation is forcing enterprises of various industries, especially in the sphere of circulation and in the service sector, to look for a wide variety of ways that will allow maintaining positive dynamics of development in adverse macroeconomic conditions. In the context of globalization throughout the world, the expansion of the range of digital technologies that are increasingly penetrating the life of everyday users, the volume of sales of goods and services in the electronic environment is growing. The current stage in the development of distance trading in the Russian Federation has specific features. The most important of them can be identified as problems associated with the practice of taxation and the determination of oter duties and payments, especially in the cross-border movement of goods or services. The interaction of business entities and consumers within the jurisdiction of different states, on the one hand, provides access to a wide range of goods and services for both personal consumption and for entrepreneurial use, but, on the other hand, poses a number of covert economic threats. Firstly, this is the active behavior of foreign, especially Chinese retailers in the Russian Federation, who quite often pursue an aggressive pricing policy, thereby driving out domestic manufacturers from the market. The second aspect is the fact that when making transactions in the electronic environment, the issue of taxation of such transactions becomes crucial. This is of vital importance both for the economy of a particular state, including the implementation of its fiscal functions, and for individual enterprises. There is an objective threat of tax evasion or understating the tax base. On the other hand, the likelihood of double taxation and incorrect definition of the tax base does not contribute to the development of distance trading.