Open AccessTaxation of Digital Companies: Experience of Russia and Other Countries
Author(s) -
Dmitriy Kopin,
Anna A. Kopina,
Ulrica Muffatto
Publication year - 2021
Publication title -
financial law review
Language(s) - English
Resource type - Journals
ISSN - 2299-6834
DOI - 10.4467/22996834flr.21.017.14437
Subject(s) - subsidiarity , local government , revenue , population , state (computer science) , business , government revenue , government (linguistics) , tax revenue , distribution (mathematics) , central government , public economics , public finance , economic policy , economics , finance , public administration , political science , macroeconomics , philosophy , mathematics , algorithm , european union , mathematical analysis , linguistics , sociology , computer science , demography
It is generally recognized that local self-government is the most effective way to meet the basic socio-economic needs of the population. It is local self-government that takes on those public law functions that, by their very nature, cannot be realized by the forces of the state.The existing mechanisms of interaction between the state and local self-government are built on the basis of the principle of subsidiarity, aimed at supporting local budgets by the state, but they cannot always ensure sufficient and timely replenishment of local budgets.So, for example, we are left to conclude that local government is unable to influence such parameters as the collection and distribution of taxes. Although tax revenues are partially distributed in favor of local government, municipalities are often forced to look for sources of additional funding, which can be carried out at the expense of the population.The article aims to analyze the existing mechanisms for mobilizing funds from the population by municipalities in the world in general and in Russia in particular.