Tax Optimisation for Businesses Operating on Online Marketplaces

Relevance. In recent years, the development of e-commerce has led to a rapid increase in the sale of goods through online marketplaces, such as Ozon, Yandex Market, and others. This trend has raised a number of issues concerning taxation and the specific application of value-added tax (VAT) to this form of trade. Purpose. This study aims to analyse current trends and challenges associated with the application of tax regulations amid the rapid development of e-commerce and to determine the circumstances under which the same manufacturer’s use of two legal forms — an individual entrepreneur and a limited liability company — is justified and does not violate tax legislation. Methods. The study employs grouping, synthesis, and comparison, as well as structural, systems-based, and logical analysis. Results. The findings may be useful to entrepreneurs operating on online marketplaces, accounting and tax planning professionals, and university students and faculty interested in current trends in tax accounting and financial reporting.