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.

Abstract: This article is dedicated to the questions of legal regulation of taxation of e-commerce in India under the conditions of digitalization and increase of a number of transactions conducted over the Internet. The goal of this research is to determine the key directions for modernization of the Indian tax legislation in the area of e-commerce. The subject of this research is the normative legal acts passed in India within the framework of large-scale fiscal reform, which regulate tax relations in the sphere of e-commerce. Based on the analysis and generalization of scientific, normative and empirical materials, usage of normative-logical and comparative methods, the author determines the specific traits and key vectors of legal regulation of e-commerce taxation in India, as well as approaches towards formation of tax policy in this sphere. Prerequisites are determined, which justify the need for cooperation between India and Russia with regards to regulation of e-commerce taxation. Conclusions are made on the possibility of application of India’s experience for modernization of tax legislation of Russia in terms of implementation of the national program “Digital Economy of the Russian Federation”.