Legal Regulation of Electronic Commerce in the Eurasian Economic Union

This master's thesis is devoted to the legal foundations of electronic commerce in the EAEU. The purpose of the work is to identify key problems of legal regulation of the e–commerce market based on the analysis of normative legal acts of international organizations, the EAEU, the Russian Federation, as well as to formulate proposals for improving legislation in the context of new global challenges and Russia's membership in the EAEU. In order to achieve the goal of this work, the following tasks were set: to explore the historical experience of creating electronic commerce; to analyze the concept, characteristics, forms of electronic commerce; to analyze the normative legal acts developed by international organizations (WTO, OECD, WCO) to regulate electronic commerce; to identify planned innovations in customs and tax legislation in the context of development e-commerce in the EAEU and in the Russian Federation; to study the features of legal regulation of mutual and foreign e-commerce within the EAEU; to identify problems and establish prospects for the regulatory regulation of electronic commerce in the Russian Federation. It has been established that nowadays there is no single regulatory definition of the term "electronic commerce". In the context of strengthening regional integration within the EAEU, there is a special need to study the issues of legal regulation of electronic commerce both at the EAEU level and at the national level of the member states. The main trends in the development of foreign electronic commerce have been identified. They relate to: the inclusion of a new chapter in the EAEU Customs Code on electronic commerce, lowering the duty-free threshold, conducting an experiment on bonded warehouses, and selling counterfeit goods. Within the framework of mutual electronic commerce between the EAEU member states, the following issues related to the harmonization of VAT collection rules for the provision of electronic services, double taxation of electronic trade in goods addressed to individuals, as well as consumer protection were studied. Based on the results of my research, I have proposed recommendations with a list of actions to create a favorable legal regime for electronic commerce in the Russian Federation within the framework of the EAEU.