Tax aspects of the application of telemedicine technologies

The article discusses the main issues that arise or may arise in connection with the tax aspects of telemedicine. Legislation, subordinate regulations, basic clarifications, judicial practice and foreign experience are analyzed. It is concluded that in the Russian practice of applying tax legislation, an approach has developed according to which telemedicine technologies are a way of providing medical services, and, consequently, all the rules in the field of taxation applied to medical services are relevant for telemedicine. This means, in particular, the exemption of telemedicine services from VAT and the possibility of including them in income tax expenses. Based on this position, as well as a comparison of the list of services that can be provided using telemedicine technologies and the list of medical services accounted for for personal income tax deductions, it can be concluded that telemedicine services purchased by a citizen can be accounted for for personal income tax deductions. The foreign practice of tax regulation of telemedicine is more diverse, but most of the problems considered in it (for example, the problem of determining the place of tax accounting and the place of collection of taxes on telemedicine services in the United States) are not relevant for modern Russia. The study is financially supported by the Russian Science Foundation, project № 23-78-10175, https://rscf.ru/project/23-78-10175/.