ABOUT THE FORMATION OF THE SYSTEM TAXATION OF THE DIGITAL ECONOMY

Some issues of the formation and development of the taxation system are considered, in particular, the initiatives of the OECD and the European Union on taxation of the digital economy are analyzed. It is shown that the taxation system was regulated by directives based on the principle of paying tax to the government of the country in which the consumer purchasing the goods lived. It is concluded that although certain segments of taxation of the digital economy were at the stage of origin, the provisions set out in the period under study turned out to be quite prescient and applicable at the present time.