The goals of the work are to consider the basic principles of value-added tax functioning in the digital age, as well as to determine the main problems associated with the use of this tax in the development of modern information technology and e-commerce, reducing its effectiveness as a tool for accumulating budget revenues. To achieve the set goals, the methods of statistical analysis and analysis of scientific literature were used to determine the conceptual foundations of sales taxation in the era of digitalization of the economy. International experience in VAT implementation and the method of expert survey were used to determine the problems with VAT. The article investigates the conceptual basis of VAT taxation in the era of economy digitalization, analyzes the international experience of using this tax in the field of e-commerce and identifies problems associated with VAT.
Volume 11 | 11-Special Issue
Pages: 138-145
DOI: 10.5373/JARDCS/V11SP11/20192940