• A
  • A
  • A
  • ABC
  • ABC
  • ABC
  • А
  • А
  • А
  • А
  • А
Regular version of the site
  • HSE University
  • Student Theses
  • VAT on Cross-Border Supply of E-Services in Russia: Effectiveness, Efficiency and Comparison With the Best Practices

VAT on Cross-Border Supply of E-Services in Russia: Effectiveness, Efficiency and Comparison With the Best Practices

Student: Akopian Nina

Supervisor: Vladimir Tiutiuriukov

Faculty: Faculty of Social Sciences

Educational Programme: Public Administration (Bachelor)

Final Grade: 9

Year of Graduation: 2020

The rise of digital taxation has deepened the issue of tax evasion and profit shifting. The paper explores the recent amendments on the VAT on cross-border digital supply when a supplier does not reside in the jurisdiction of taxation. The aim of the research is to evaluate the efficiency of the Russian VAT amendments and suggest the ways to increase its efficiency based on the experience of the EU and the OECD. The study builds on the systematic review of the Russian and foreign legislation, working papers and expert opinions. The OECD has shaped a semi-consensus in the use of the VAT mechanisms in taxing digital commerce, but each jurisdiction implements sovereign amendments to the local taxation systems. Russia has introduced amendments for B2C in 2017 and for B2B in 2019. However, the paper shows that the Russian policymakers have not exploited the full potential of the reform yet. We contribute to the international discussion of new models of taxation and provide recommendations on how to increase the efficiency of the Russian VAT on cross-border digital supply when a supplier does not reside in the jurisdiction of taxation.

Full text (added May 16, 2020)

Student Theses at HSE must be completed in accordance with the University Rules and regulations specified by each educational programme.

Summaries of all theses must be published and made freely available on the HSE website.

The full text of a thesis can be published in open access on the HSE website only if the authoring student (copyright holder) agrees, or, if the thesis was written by a team of students, if all the co-authors (copyright holders) agree. After a thesis is published on the HSE website, it obtains the status of an online publication.

Student theses are objects of copyright and their use is subject to limitations in accordance with the Russian Federation’s law on intellectual property.

In the event that a thesis is quoted or otherwise used, reference to the author’s name and the source of quotation is required.

Search all student theses