The Features of Modern e-Marketing

  • Marina S. SAFONOVA Plekhanov Russian University of Economics, Russian Federation
  • Dmitry P. IL'YASHCHENKO Yurga Technological Institute (branch) of National Research Tomsk Polytechnic University, Russian Federation
  • Aleksey V. KUCHEROV National Research Ogarev Mordovia State University, Russian Federation
  • Viktoriya V. LING Industrial University of Tyumen, Russian Federation
  • Zhanna V. SMIRNOVA Nizhegorodskiy State Pedagogical University of the name of Cosmas Minina, Russian Federation
  • Irina N. BUKHTIYAROVA Lomonosov Moscow State University, Russian Federation


The selection is not resolved before the General problem. Some domestic scholars insist on the need to introduce special taxes for subjects of electronic business – the need to improve existing tax regimes, in particular, simplified, and introduction of tax privileges and preferences. Foreign experience of the taxation of electronic business is also contradictory – from strict state regulation through the introduction of special taxes to full tax exemption. While acknowledging the results of scientific research on this issue, we note that the General concept of taxation of e-business and is still not formed. So now the special relevance of the formation of the effective mechanism of taxation of e-business, and that led to the need for further research in this direction.


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How to Cite
SAFONOVA, Marina S. et al. The Features of Modern e-Marketing. Journal of Advanced Research in Law and Economics, [S.l.], v. 8, n. 8, p. 2586-2593, sep. 2018. ISSN 2068-696X. Available at: <>. Date accessed: 16 aug. 2022. doi: