Prospects for Taxation of Digital Companies in the European Union: Problems and Contradictions
In the article, the author examines the trends in taxation of digital companies in the European Union (EU), as well as analyses the challenges posed by digitalisation to the current tax system, alternative approaches to taxation of digital companies; identifies existing problems in the taxation of d...
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| Format: | Article |
| Language: | Russian |
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Government of the Russian Federation, Financial University
2020-11-01
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| Series: | Мир новой экономики |
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| Online Access: | https://wne.fa.ru/jour/article/view/267 |
| _version_ | 1797702386204016640 |
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| author | M. V. Lysunets |
| author_facet | M. V. Lysunets |
| author_sort | M. V. Lysunets |
| collection | DOAJ |
| description | In the article, the author examines the trends in taxation of digital companies in the European Union (EU), as well as analyses the challenges posed by digitalisation to the current tax system, alternative approaches to taxation of digital companies; identifies existing problems in the taxation of digital companies; considers the challenges and contradictions of introducing additional taxes on digital services. Based on official EU statistics, the author analyses the specifics and problems of taxation of digital companies in the territory of the EU Member States and the entire region as a whole, and consider the role of various tools in the development of optimal taxation of such companies. The result of the study revealed a separate injustice in the taxation of digital companies compared to traditional companies, identified the main problems of the taxation of digital companies, defined the future direction of development of the taxation of digital companies in the EU. |
| first_indexed | 2024-03-12T04:49:16Z |
| format | Article |
| id | doaj.art-c5129044eaa043e28c440b52e5017455 |
| institution | Directory Open Access Journal |
| issn | 2220-6469 2220-7872 |
| language | Russian |
| last_indexed | 2024-03-12T04:49:16Z |
| publishDate | 2020-11-01 |
| publisher | Government of the Russian Federation, Financial University |
| record_format | Article |
| series | Мир новой экономики |
| spelling | doaj.art-c5129044eaa043e28c440b52e50174552023-09-03T09:26:31ZrusGovernment of the Russian Federation, Financial UniversityМир новой экономики2220-64692220-78722020-11-01142253110.26794/2220-6469-2020-14-2-25-31257Prospects for Taxation of Digital Companies in the European Union: Problems and ContradictionsM. V. Lysunets0МГУ имени М. В. ЛомоносоваIn the article, the author examines the trends in taxation of digital companies in the European Union (EU), as well as analyses the challenges posed by digitalisation to the current tax system, alternative approaches to taxation of digital companies; identifies existing problems in the taxation of digital companies; considers the challenges and contradictions of introducing additional taxes on digital services. Based on official EU statistics, the author analyses the specifics and problems of taxation of digital companies in the territory of the EU Member States and the entire region as a whole, and consider the role of various tools in the development of optimal taxation of such companies. The result of the study revealed a separate injustice in the taxation of digital companies compared to traditional companies, identified the main problems of the taxation of digital companies, defined the future direction of development of the taxation of digital companies in the EU.https://wne.fa.ru/jour/article/view/267региональная интеграцияевропейский союзналоговая политиканалогиналогообложениеинновациицифровая экономикацифровизацияцифровые технологии |
| spellingShingle | M. V. Lysunets Prospects for Taxation of Digital Companies in the European Union: Problems and Contradictions Мир новой экономики региональная интеграция европейский союз налоговая политика налоги налогообложение инновации цифровая экономика цифровизация цифровые технологии |
| title | Prospects for Taxation of Digital Companies in the European Union: Problems and Contradictions |
| title_full | Prospects for Taxation of Digital Companies in the European Union: Problems and Contradictions |
| title_fullStr | Prospects for Taxation of Digital Companies in the European Union: Problems and Contradictions |
| title_full_unstemmed | Prospects for Taxation of Digital Companies in the European Union: Problems and Contradictions |
| title_short | Prospects for Taxation of Digital Companies in the European Union: Problems and Contradictions |
| title_sort | prospects for taxation of digital companies in the european union problems and contradictions |
| topic | региональная интеграция европейский союз налоговая политика налоги налогообложение инновации цифровая экономика цифровизация цифровые технологии |
| url | https://wne.fa.ru/jour/article/view/267 |
| work_keys_str_mv | AT mvlysunets prospectsfortaxationofdigitalcompaniesintheeuropeanunionproblemsandcontradictions |