Issues of the Taxation of the Digital Goods' Circulation

The result of the formation of the digital economy is the emergence of a new view of information as a resource and a commodity, a significant change in the main source of value added and the structure of the economy through the formation of more efficient economic processes provided by digital infrastructure. This should be reflected in the legal regulation of taxation. The definitions of digital goods, services and rights have been discussed in this paper. In addition, the main problems of these terms and the practice of their application are presented. There is also an analysis of doctrinal views on the regulation of taxation of the digital economy, the provisions of domestic legislation, the position of courts in resolving the relevant category of cases and international experience. There are author's views and proposals for improvement of regulation in this area.