Tax duty and liability of online e-commerce platforms

The article is devoted to the issues of tax liability, which occurs as a result of improper fulfillment of the tax obligation established in relation to the subject of tax legal relations—an online e-commerce platform, according to the established features of its tax and legal status. In this regard, the author considers various approaches in determining this status in foreign countries in order to determine the most optimal regime for imposing mandatory payments on the results of business activities that sell goods (works, services) on online e-commerce platforms, as well as the results of the online activities themselves. -platforms to detect, prevent and prevent violations in the tax sphere. The considered approaches take into account the principles of tax systems of foreign countries, the presence of which is often dictated by the influence of supranational tax policy on national legislation.