| Наименование статьи | Taxation of Digital Services: Theory, International Practice and Domestic Prerequisites |
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| Страницы | 91 |
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| Аннотация | Reforming corporate taxation taking into account customer value creation concept is a necessary
stage in the transformation of the Russian tax system. It will help make it just and efficient in the context
of the digital economy in which major IT corporations gain super profits from the use of big data and
provision of digital services, the cost of which largely depends on the participation of customers. The
goals of the present research are as follows: to substantiate theoretical prerequisites for increasing the
tax burden on the companies that use big data as a factor of production, to identify trends and patterns
in the modern stage of reforming the taxation of revenues resulting from the provision of digital services
in foreign countries, and to substantiate the presence of potential for its application in Russia. In the
course of our research we identify features of big data as a factor of production; they demonstrate the
need for a special approach to the taxation of income from its use and are important for the identification
of the object of taxation. In the light of the European tax reform aimed to create a fair and effective tax
system in the digital economy we make an overview of the current practice of introducing digital services
tax in the EU member states; we also consider some polemical provisions that require further research.
Having analyzed the financial performance and tax burden of the largest IT companies Yandex N.V. and
Mail.Ru Group for 2013–2018, we reveal the trend of outstripping growth of gross income and profit in
comparison with the amount of tax paid. We also find out that the structure of income is dominated by
the items falling under digital services taxation, as well as factors contributing to the reduction of the tax
burden. We conclude that Russia has the potential to introduce digital services tax in the medium term. |
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| Ключевые слова | digital services tax, big data, digital capital, digital rent, customer value creation, GAFA tax, Google tax, multinational IT company |
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| Журнал | Economic and social changes: facts, trends, forecast |
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| Номер выпуска | 3 |
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| Автор(ы) | Королева Л. П. |
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| Файл |  |
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