Critical analysis and assessment of prospects of development of a tax for digital services

Abstract

Objective: to critically analyze the international experience and proposals of the Organization for Economic Cooperation and Development (OECD) on the international unification of the digital tax and assess the prospects for the development of this sector of the economy, identify bottlenecks and prospects for the introduction of a similar tax in the Russian Federation.Methods: a dialectical approach to the cognition of economic regularities, which allows analyzing their development and functioning in the context of a set of objective factors, which determined the choice of the following research methods: formal-logical, economic analysis of the main trends in the construction and development of digital taxation, internal and external tax control.Results: the article discusses the current problems, foreign experience and prospects for the transition of states to the introduction of a new indirect tax – a tax on digital services. Forecasts of growth of tax revenues from digital business have been confirmed. The authors identify two trends in the international practice of digital tax development. The main methodological problems of the new tax are outlined, including the preservation of the neutrality principle, the single tax burden, the identification of the users’ location, the determination of income sources. The risks of a significant increase in the tax burden for companies and users, complication of transaction reporting systems, etc. are identified. The allocation of a tax on digital services in the Russian Federation as an independent tax is justified. The positive effect for the state and the Russian market of digital services is indicated.Scientific novelty: the paper summarizes the foreign experience of electronic economy taxation, for the first time justifies the need to adapt the national version of the digital tax, taking into account the peculiarity of the modern political and economic situation; despite the Russian support of the OECD directive, the conclusion is made about the need to segment support for the web economy with an alternative in the form of penalties for abuse in this sphere. This approach can be used as a potential opportunity to protect the national digital services market from international competition and pressure.Practical significance: the main provisions and conclusions of the article can be used in scientific, pedagogical and law enforcement activities when considering issues related to the management of the digital economy, ensuring fairness and neutrality of taxation.

Keywords

• digital services tax
• digitalization of the economy
• oecd
• taxation
• indirect tax
• international taxation benefits
• european union
• beps plan
• tax administration
• tax incentives