Scientific article

UDK 349
pdf-version

Vitaliy D. Zakirov
master's degree, Ural Institute of Management – Branch of RANEPA under the President of the Russian Federation
(Ekaterinburg, Russia),
vzakirov542@gmail.com

Problems and Prospects of Value Added Taxation of Digital Goods and Services

Scientific adviser:
Artem V. Mazein
Reviewer:
Varvara Fedortsova
Paper submitted on: 06/20/2025;
Accepted on: 09/28/2025;
Published online on: 09/28/2025.
 Abstract. With the digitalization of the economy, taxation of electronic goods and services (such as SaaS or online courses) has become essential for the Russian Federation and the global community. This article analyzes legal conflicts of determining the place of supply for value-added tax (VAT) and of complying with international standards (OECD/BEPS, EU/e-commerce). It addresses issues such as jurisdictional uncertainty, the risk of double taxation, complexity of administration, and reduced investments in the Russian Federation. The paper proposes practical legislative improvements, including an automated cross-border taxation model designed to reduce uncertainty.
Keywords: digitalization of economy, tax risks, cross-border transactions, digital financial assets, harmonization of legislation, tax residency

For citation: Zakirov, V. D. Problems and Prospects of Value Added Taxation of Digital Goods and Services. StudArctic forum. 2025, 10 (3): 55–62.

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