employee from 01.01.2017 to 01.01.2025
Vladikavkaz, Vladikavkaz, Russian Federation
VAC 5.2.3 Региональная и отраслевая экономика
VAC 5.2.4 Финансы
VAC 5.2.5 Мировая экономика
VAC 5.2.6 Менеджмент
VAC 5.2.7 Государственное и муниципальное управление
In light of the rapid expansion of online trading via marketplaces in Russia, it has become essential to comprehend the particular accounting and tax consequences that arise from transactions between vendors and platforms. This paper aims to delve into the complexities of accounting and taxation for marketplaces in Russia and offer practical guidance for accountants and business proprietors operating on these platforms. This study is founded on an analysis of the Russian Tax Code, pertinent federal regulations, scholarly articles, and official publications from the Federal Tax Service. To gather insights, data analysis, comparative analysis, and other research techniques were employed. Key findings and discussions included the importance of choosing the appropriate legal structure and tax regime when entering a market, as well as specific considerations for recording transactions with these platforms. It has been determined that selecting the right collaboration format with the platform can significantly reduce tax deductions and streamline accounting. Accounting features have been taken into account, including the need to document commission payments and the rules for handling cash transactions and electronic documents. A comparative analysis of tax regimes for businesses and individuals operating on marketplaces has also been presented. Conclusions. In summary, the significance of effective financial management and choosing optimal tax systems for business success on marketplaces was emphasized. The author's recommendations can assist entrepreneurs in improving their accounting, optimizing financial flows, and increasing competitiveness in the e-commerce space.
marketplace, accounting, e-commerce, taxation, information technology, accounting automation, income and expense accounting
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