- Tytuł:
- Taxation of Digital Companies: Experience of Russia and Other Countries
- Autorzy:
- Lyutova, Olga
- Powiązania:
- https://bibliotekanauki.pl/articles/1789239.pdf
- Data publikacji:
- 2021-06-30
- Wydawca:
- Uniwersytet Gdański. Centrum Prawa Samorządowego i Prawa Finansów Lokalnych
- Tematy:
-
digital economy taxation model
fiscal liability
tax legal personality
taxation of digital companies
corporate income tax
value added tax
digital tax (tax on digital services) - Opis:
- The article concerns the patterns of development of the tax legislation of the Russian Federation and other countries related to the taxation of companies providing digital services. Some scientific and practical issues affecting the problems of tax incentives for entrepreneurship in digital companies are analyzed. The article covers the issues of the staged transformation of Russian tax law, which occurred as a result of the so-called "tax maneuver" of the rules for taxation of IT companies, associated with the need to stimulate the production of national software. The main idea of the research is - the concept of legal regulation of taxation of digital companies should be based on the supranational agreements reached by states, in accordance with which the digital transformation of tax legislation of individual countries will be carried out. The prospects for the introduction of digital taxes in Russia were also estimated, taking into account the experience of other countries as a unilateral response actions to the failure to reach an international consensus on taxation of the digital economy. At the same time, both the possible risks and the positive aspects of establishing a digital tax, which have a beneficial impact on the Russian tax climate, are indicated. The author uses the historical and comparative legal methods of science, as well as the method of systems analysis.
- Źródło:
-
Financial Law Review; 2021, 22, 2; 113-128
2299-6834 - Pojawia się w:
- Financial Law Review
- Dostawca treści:
- Biblioteka Nauki
Artykuł