REGULATION OF THE “ONLINE SHOPPING (E-COMMERCE)" SYSTEM” IN THE CIS COUNTRIES (RUSSIA AND KAZAKHSTAN)
DOI:
https://doi.org/10.17605/OSF.IO/VUQW5Keywords:
online shopping (e-commerce), tax, Tax Administration, Legal RegulationAbstract
The last decade of the twentieth century was a period of radical changes in the world economy, changing the traditional understanding of economic, political and cultural values. One of the important aspects of these changes was the rapid development of Information Technology in close connection with the globalization of the economy. The modern technological revolution differs from the previous one if at the beginning of the last century the development of the economy was associated with such concepts as matter and energy, this time the prospects for its development are associated with a radical revision of such fundamental concepts as space, time and knowledge. All this requires adapting the life of the country to new methods of public administration, provision of services, including business. With the advent of e-commerce, European countries and the United States took the lead, which is why the era, Times and global changes required it. And in this article we will talk about the emergence of e-commerce and the implementation of the tax payment system in relation to this attitude and how this is done in the United States and European countries.