Open AccessDigital Services Taxes: The International Experience and Relevance for the Russian Federation
Author(s) -
Karina Ponomareva
Publication year - 2021
Publication title -
kutafin law review
Language(s) - English
Resource type - Journals
eISSN - 2713-0533
pISSN - 2713-0525
DOI - 10.17803/2313-5395.2021.2.16.314-330
Subject(s) - russian federation , digital economy , relevance (law) , tax law , connection (principal bundle) , national economy , business , political science , economy , public economics , law and economics , economics , double taxation , law , economic policy , economic system , engineering , structural engineering
The article deals with the problems arising in connection with the taxation of the digital economy, using the example of the proposals of the OECD and the EU on the introduction of a tax on digital services, as well as unilateral measures of national states in the area of taxation of the digital economy (on the example of the French digital tax). The main question for the study is whether unilateral measures imposing taxes on digital services represent a suitable solution to the tax problems that arise in connection with digitalization. Based on the legal analysis of both the EU Law provisions and domestic legal reality the author substantiates conclusions as applied to the Russian Federation.