scholarly journals Review of the conference «Modern financial legislation as a factor in the development of the digital economy»

2021 ◽  
pp. 191-202
Author(s):  
E. Yu. Gracheva ◽  
L. L. Arzumanova ◽  
D. M. Moshkova ◽  
O. S. Sobol
Keyword(s):  
Digital Economy ◽  
Tax Law ◽  
Main Current

The publication provides a brief overview of the main current reports and speeches of leading representatives of science and practice in the field of financial and tax law. Traditionally, the forum held two days of active work of sections on financial law and tax law. 

scholarly journals Direct Tax for Digital Platform During the COVID-19 Pandemic: Study in Indonesia

2021 ◽  
Vol 56 (2) ◽  
pp. 271-280
Author(s):  
Amelia Cahyadini ◽  
Sinta Dewi ◽  
Dewi Kania Sugiharti ◽  
Zainal Muttaqin
Keyword(s):  
Income Tax ◽  
Rapid Development ◽  
Electronic System ◽  
Digital Economy ◽  
Tax Law ◽  
Electronic Systems ◽  
Legal Certainty ◽  
Playing Field ◽  
Trading Activities ◽  
Direct Tax

The article describes a new method/idea about taxing the income towards the digital in Indonesia during the COVID-19 Pandemic. Since social and physical distancing has fertilized the trend to conduct trading activities through the electronic system and provide a level playing field, then the policies for direct tax (income tax) in the trading activities utilizing electronic systems were issued in Law Number 2 of 2020. To obtain data and information in this study, the authors used qualitative research methods. Considering that direct tax has been regulated in Indonesian legislation, this study uses a normative juridical approach without neglecting empirical facts in developing the digital economy. The application of this regulation is assessed based on the Tax Law in Indonesia by focusing on several aspects such as legal certainty and tax jurisdiction. Based on the tax philosophy in Indonesia, Law Number 2 of 2020 is considered as lacking in providing legal certainty and policies regarding the income tax for the trading activities utilizing the electronic system. It is considered a unilateral measure. This study on income tax is relatively new in facing the rapid development of the digital economy, especially regarding a permanent physical establishment that is considered irrelevant.

Theory of tax duty in the digital age: research prospects

2021 ◽  
pp. 164
Author(s):  
Olga I. Lyutova
Keyword(s):  
Digital Age ◽  
Legal Regulation ◽  
Digital Economy ◽  
Tax Law ◽  
Tax System ◽  
Scientific Potential ◽  
Methodological Approaches ◽  
Comprehensive Study

The article is devoted to the disclosure of the scientific potential of the study of tax liability as an institution of tax law. The emphasis is placed on the need to transform the concept of tax liability, as well as on the development of elements of its structure and implementation features under the influence of interdependent processes of digitalization and globalization, as well as taking into account the trends in the tax system in Russia in the context of the COVID-19 coronavirus pandemic. Methodological approaches to further research and practical problems of legal regulation of the institution of tax liability in the context of the development of the digital economy are indicated. A conclusion is made about the theoretical and practical value of further comprehensive study of various fiscal parameters of tax liability.

The Concepts of Legal Status of the Permanent Establishment in the Era of Digital Economy

2019 ◽  
pp. 2079-2090
Author(s):  
Karina A. Ponomareva
Keyword(s):  
Comparative Analysis ◽  
Legal Status ◽  
Digital Economy ◽  
Tax Law ◽  
Traditional Concept ◽  
Tax Legislation ◽  
Permanent Establishment ◽  
Physical Presence ◽  
The Subject ◽  
Traditional Approaches

The purpose of the article is to identify the key features of the proposals to modify the concept of permanent establishment in digital economy, as well as their differences from the traditional concept of permanent establishment. The subject of the study is a comparative analysis of the concepts of digital presence, aimed at finding new factors for the distribution of tax revenues between the states in which digital enterprises operate. The development of the digital economy necessitates the revision of traditional approaches to the taxation of permanent establishment in the doctrine of tax law and in tax legislation. The article considers doctrinal approaches to the concept of permanent establishment in the digital economy, as well as the proposals of the OECD and the European Commission. The core of the debate is the question of whether the classical concept of permanent establishment remains a basis for source taxation for multinational digital enterprises. A comparative analysis of international and European practice shows that the concept of permanent establishment is based on the minimum level of presence of a non-resident in the country required for taxation. This is due to the fact that the main feature of the functioning of digital enterprises, important for tax law, is the absence of the need for their physical presence in the state

THE EFFECT OF THE 1986 TAX LAW CHANGES ON THE JANUARY PERFORMANCE OF LOSERS

1991 ◽  
Vol 1 (1) ◽  
pp. 62-66 ◽  
Author(s):  
Edward Miller ◽  
John Hill ◽  
John Lajaunie ◽  
Cuddalore Sundar
Keyword(s):  
Tax Law
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