TAX PECULIARITIES OF COMPUTER GAMES’ PRODUCERS. PROSPECTS FOR ESTABLISHING A NEW “DIGITAL TAX”.

In the article the taxation mechanisms of computer games implementation, both by foreign anddomestic developers, are discussed in detail. The legislation development dynamics in this area and legislative possibilities are analyzed as well as legal nature of contracts, which mediate the relationshipbetween the games end users and their producers, is raised. With reference to this issue, one of the casesthat is the most illustrative of the contracts qualification problem and the impact of such qualification on thetaxation mechanism are analyzed. In addition, considerable attention is paid to the study of the mechanismfor calculating the “Tax on Google” and the consequences of its implementation. A legal assessment of theintroducing the new “digital tax” possibility with expert opinion on the need for its introduction is given.A significant role is assigned to the study of the foreign countries experience in the field of computer gamesmanufacturers’ taxation.