Scientific article

UDK 336.22
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Vitaliy D. Zakirov
master’s degree, Ural Institute of Management – branch of RANEPA under the President of the Russian Federation
(Yekaterinburg, Russia),
vzakirov542@gmail.com
Alexander K. Kozhevnikov
master’s degree, Ural Institute of Management – branch of RANEPA under the President of the Russian Federation
(Yekaterinburg, Russia),
Alex_kozh00@mail.ru

Legal Regulation of Electronic Payments and Their Impact on VAT Administration Processes in the Context of Economy Digitalization

Scientific adviser:
Artem V. Mazein
Reviewer:
Varvara Fedortsova
Paper submitted on: 11/24/2025;
Accepted on: 12/15/2025;
Published online on: 12/15/2025.
 Abstract. The rapid digitization of the economy and the growth of cashless payments are transforming tax control, creating challenges for the administration of VAT as a fundamental source of budget revenue. This study employs comparative legal analysis, a systematic approach, and legal modeling methods. As a result, it identifies systemic conflicts in the distinction between electronic money (EDS) and electronic means of payment (ESP) and puts forward proposals to amend Federal Law No. 161 to unify the moment of finality for EDS transfers. These changes aim to reduce the risk of deduction rejections and streamline the documentary verification process for transactions.
Keywords: economy digitalization, electronic payments, legal regulation, value added tax, VAT, tax agent, electronic services, national payment system, NPS

For citation: Zakirov, V. D., Kozhevnikov, A. K. Legal Regulation of Electronic Payments and Their Impact on VAT Administration Processes in the Context of Economy Digitalization. StudArctic forum. 2025, 10 (4): 95–102.

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