Труды Кубанского государственного аграрного университета

<<<  Back

2016, № 63

UDC: 336.221:339.371.4
GSNTI: 06.52.13

Online stores taxation problems

Internet is inherent in the image of "infinite possibilities of the medium." However, it has little areas where you can really make money. One of them is the Internet shops. They allow you to cost-effectively increase the number of customers by offering them the possibility of remote ordering and delivery of the goods at the place of demand. Online shops quickly took root in those countries where there has long been a well-established system of trade directories. In Russia, the "pioneers" of this business (say, dostavka.ru) had several years to overcome the barrier of distrust before buyers have appreciated this method of shopping. Today difficult "transition period" is over, and the opening of new domestic online stores is a commonplace. Representatives of small and medium-sized businesses have online versions of retail stores of cellular networks (nofelet.ru; euroset.ru), consumer electronics sales networks (procinema.ru; mvideo.ru). The article gives the concept of an online store, the study of history and development of currently existing types, and discusses the innovations in the taxation of online stores.
Keywords: Online shop, retail, UTII, unified tax on imputed income, taxation, Internet store
DOI: 10.21515/1999-1703-63-47-52


  1. Налоговый кодекс Российской Федерации (принята Государственной Думой часть 1 16.07.1998 г., часть 2 19.07.2000 г.) с учетом по правок по состоянию на 15.02.2016 г.
  2. Постановление Правительства РФ №612 от 27.09.2007 г.
  3. Барбук, Р. Публицистика / Ричард Барбук. - [Электронный ресурс]. - Режим доступа: Интернет-революция. Электрон. дан. - 2015.
  4. Христосенко, М. Интернет, маркетинг/ Михаил Христенко. - [Электронный ресурс]. - Режим доступа: Бизнес-сайт: как найти клиентов и увеличить продажи. - Электрон. дан. - 2014 г.
  5. Статистические показатели 2015 г. - [Электронный ресурс]. - Режим доступа: URL: http://www.ruward.ru.
  6. Статистические показатели 1990-2016 гг. - [Электронный ресурс]. - Режим доступа: https://salesgate.ru.
  7. Экономика: Электронный ресурс. - Статья: Интернет-торговля 2016 г. - [Электронный ресурс]. - Режим доступа: http://vse-dlya-ip.ru.
  8. Экономика: Электронный ресурс. - электрон. вер. публикации. Деятельность Интернет-магазинов 2014 г. - [Электронный ресурс]. - Режим доступа: http://www.buhgalteria.ru.


  1. Cherednichenko Maria Vladislavovna, student, I.T. Trubilin Kuban State Agrarian University.
  2. Efimova Ekaterina Alexandrovna, senior lecturer of the department of taxes and taxation, I.T. Trubilin Kuban State Agrarian University.
  3. Krasnitskiy Viktor Alexandrovich, Dr. of economic sciences, professor, head of the department of taxes and taxation, I.T. Trubilin Kuban State Agrarian University.