Abstract: the issues of regulation of cross-border electronic commerce are currently the most relevant and are discussed at the state level. This work is an identification of the main ways of regulating electronic cross-border trade in general, and in retail in particular. The factors affecting the current state of the markets and their short-term development were studied.
The article identified two options for doing business for companies in the Russian Federation. The main regular differences between them are also differences in the requirements for importers of products on the territory of the Russian Federation. It estimates of differences in tax burden between companies, as well as tax losses of the state.
Particular attention is paid to the main directions adopted by the Government of the Russian Federation for regulating cross-border electronic commerce in the country, as well as to highlighting the main problems and shortcomings in these areas. The current initiative to reduce duty-free import of goods for personal use on the territory of the Russian Federation was analyzed. The possibility of holding a special authorized operator in the territory of the Russian Federation was estimated. For comparison and full understanding, the current systems of regulating cross-border trade in several countries, in the USA, Great Britain and the European Union, were examined.
Keywords: e-commerce, cross-border trade, online trading, international trade, import, personal consumption, online store, parcels, customs duties