pravoПравоприменениеLaw Enforcement Review2542-15142658-4050Dostoevsky Omsk State University10.24147/2542-1514.2018.2(4).51-59pravo-194Research ArticleПРИМЕНЕНИЕ НОРМ ПРАВА ОРГАНАМИ ГОСУДАРСТВЕННОЙ ВЛАСТИTHE LAW ENFORCEMENT BY PUBLIC AUTHORITIESНовые пределы налогово-правового регулирования в свете налогообложения электронной торговлиNew limits of tax law in the light of e-commerce taxationhttps://orcid.org/0000-0001-7390-4885ЮхневичЭ.JuchniewiczE.

доктор юридических наук, адъюнкт-профессор кафедры финансового права

Doctor of Law, Adiunkt, Department of Financial Law

e.juchnevicius@prawo.ug.edu.plУниверситет ГданьскаПольшаUniversity of GdanskPoland201828122018245159Copyright © Юхневич Э., 20182018Юхневич Э.Juchniewicz E.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://enforcement.omsu.ru/jour/article/view/194

Анализируются пределы правового регулирования налогообложения в свете развития электронной торговли. Границы налогового права определяются с использованием фи-нансового и философского подхода. Представленное исследование значимо с точки зре-ния как налоговой определенности, так и финансовой стабильности.

The subject of the paper is the analysis of limits of taxation and tax law in the light of e-commerce taxation

The main aim of the paper is to show at the same time financial approach and philosophical approach to classic tax issues

The methodology of the study includes general scientific methods (analysis, synthesis, description) as well as sociological approach.

The main results and scope of their application. The use of new methodology in describing the limits of tax law is not only a matter of tax certainty but also a matter of future fiscal stability. All kinds of behaviours of the internet users we partially owe to the legal regulations. In this perspective, we can give many examples of implementation of the regulative function of law, including also tax law. Constant presence in the virtual world leads to the modification of the object of study. The commonly studied human impact in different areas of the virtual world, including also the creation of the law of Internet, is substituted with a new direction of studies - the analysis of the impact of the virtual world on the behaviour of its users. Not without significance to the issues of taxation of e-commerce are different models (simulations) of behaviours of objects of tax-law relations, which may constitute a basis, on the one hand - for the scientific studies, and on the other hand, the possibility to develop in due time appropriate institutions and mechanisms of tax law.

The presence of new technologies that should be assessed in the light of limits of taxation. We must be aware of the fact that the modern day principles and techniques of taxation shall not stand the test of time and we will be forced to prepare ourselves for their radical change.

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The authors declare that there are no conflicts of interest present.