Abstract: This article is dedicated to the analysis of relevant problems of tax control in the e-commerce sector caused by digitalization and globalization of business. The author gives general characteristics to tax control as the key element of tax administration; examines the peculiarities of legal regulation of the value-added tax for services rendered by foreign companies in electronic form on the territory of the Russian Federation. Description is given to the amendments in the Russian legislation on taxes and fees related to the establishment of new rules of VAT taxation for electronic services provided by foreign suppliers, which have been enacted in the past five years. Attention is turned to such instrument of interaction of the Federal Tax Service of Russia with foreign companies as the “VAT office of a foreign Internet company”. Analysis is conducted on the major problems of tax control over the computation and discharge of VAT in rendering transboundary electronic services on the territory of the Russian Federation, which emerge also due to the gaps in legal regulation. The author outlines the vectors of improving tax control in this sphere. The conclusion is made on the need for amending the legislation of the Russian Federation on taxes and fees, further expansion of the use of digital technologies in tax administration, and creation of infrastructure necessary for automated interaction with various institutions and tax authorities of other countries, development of international cooperation, and formation of tax culture.

Abstract: The relevance of this research is defined by the fact that in modern realities, the economic activity is carried mostly by means of digital technologies, which requires amendment of legal regulation of the economy overall and tax relations in particular. The subject of this research is the normative documents of separate European countries (Austria, Hungary, Greece, Italy, and France) adopted in recent years and aimed at regulation of taxation of the digital international groups of companies. The goal of this work consists in determination of legal framework for implementation of digital services tax in certain Western European countries, as well as in identification of the problems caused thereof. Practical significance and scientific value of this work lies in the detailed description and systematization of the normative legal acts of the European countries that established the digital services tax on a unilateral basis, which made the information on promulgated laws within the framework of reforms in the European tax system more accessible for the Russian researchers. Based on the analysis of theoretical sources, the author outlines the legal problems and consequences of implementation of the new tax. The conclusion is made that digital services tax requires further theoretical substantiation and more detailed elaboration for overcoming legal uncertainty and compliance with the international legal framework.