scholarly journals Modern problems of forming and maintaining corporate tax database in the conditions of digital economy

2019 ◽  
pp. 1-9
Author(s):  
Aleksandra Krasnobaeva
Keyword(s):  
Tax Evasion ◽  
Business Models ◽  
Digital Economy ◽  
International Taxation ◽  
Corporate Tax ◽  
Direct Taxation ◽  
Digital Business Models ◽  
The Subject ◽  
Original Approach ◽  
Proper Solutions

The author gives attention to the most relevant and discussed question of international taxation – rules of direct taxation of corporate income in the conditions of digital economy. The subject of this research is the problems of taxation of corporations that use digital business models in their activity. The object of this research is the existing and proposed rules for corporate taxation. The relevance of this research is substantiated by the fact that the final proposals of OECD within the framework of Action of the BEPS plan, dedicated to the problems of taxation in the era of digital economy, are expected in the nearest future. The scientific novelty consists in the comprehensive research of the problems of direct taxation in the conditions of digital economy, their categorization, and concealment of causes contributing to their occurrence. The article presents substantiation to an original approach towards determining the problems in taxation of digital economy and development of measures aimed at resolving these problems. In course of research, the author argues the need to delineate problems in order to search for proper solutions. Defending the position of prematurity of introduction of measures regarding the problem of tax evasion and aggressive taxation planning by digital companies, the author refers to the absence of data on implementation of previous initiatives in this sphere that could demonstrate the degree of necessity for further measures.

scholarly journals Modern problems of forming and maintaining corporate tax database in the conditions of digital economy

2019 ◽  
pp. 1-9
Author(s):  
Aleksandra Krasnobaeva
Keyword(s):  
Tax Evasion ◽  
Business Models ◽  
Digital Economy ◽  
International Taxation ◽  
Corporate Tax ◽  
Direct Taxation ◽  
Digital Business Models ◽  
The Subject ◽  
Original Approach ◽  
Proper Solutions

The author gives attention to the most relevant and discussed question of international taxation – rules of direct taxation of corporate income in the conditions of digital economy. The subject of this research is the problems of taxation of corporations that use digital business models in their activity. The object of this research is the existing and proposed rules for corporate taxation. The relevance of this research is substantiated by the fact that the final proposals of OECD within the framework of Action of the BEPS plan, dedicated to the problems of taxation in the era of digital economy, are expected in the nearest future. The scientific novelty consists in the comprehensive research of the problems of direct taxation in the conditions of digital economy, their categorization, and concealment of causes contributing to their occurrence. The article presents substantiation to an original approach towards determining the problems in taxation of digital economy and development of measures aimed at resolving these problems. In course of research, the author argues the need to delineate problems in order to search for proper solutions. Defending the position of prematurity of introduction of measures regarding the problem of tax evasion and aggressive taxation planning by digital companies, the author refers to the absence of data on implementation of previous initiatives in this sphere that could demonstrate the degree of necessity for further measures.

scholarly journals Analysis of Tax Authority Readiness in Tax Policy on Digital Economy

2020 ◽  
Vol 4 (1) ◽  
pp. 51
Author(s):  
Bambang Firmansah ◽  
Ning Rahayu
Keyword(s):  
Tax Policy ◽  
Business Models ◽  
Technology Development ◽  
Action Plan ◽  
Tax Avoidance ◽  
Digital Economy ◽  
International Taxation ◽  
The Social ◽  
Study Results ◽  
New Business

The social phenomenon effects of technology development known as digital economy presents new business models open many opportunities for tax avoidance schemes. So OECD recommends action plan on digital economy in action plan 1, but this recommendation has not yet become a priority for Indonesian tax authority. On the other hand, tax authority has not achieve the tax revenue target in the past five years, while it is generally known that digital economy transaction value is very large and has not been taxed. So it is urgent and necessary for Indonesia to immediately tax digital economy. So regulations and tax authority readiness are needed. Tax policy on digital economy is contained in Law number 2 of 2020. The study purpose is to analyze tax authority 's readiness to carry out tax policies on digital economy. This research method is a descriptive qualitative analytical method in narratives, tables and pictures in which researcher develops abstractions, theories and information from key informants. The theory used is the readiness, international taxation theory integrated with OECD recommendations. Based on study results showed that tax authority was ready but still needed improvements to the implementing regulations and improvement of human resources competency about digital economy.

Big Tech and the Digital Economy

2020 ◽  
Author(s):  
Nicolas Petit
Keyword(s):  
Twentieth Century ◽  
Competition Policy ◽  
Business Models ◽  
Digital Economy ◽  
Regulatory Agencies ◽  
Policy Intervention ◽  
Competitive Pressure ◽  
The Subject ◽  
Monopoly Rents ◽  
Oligopoly Competition

To date, world antitrust and regulatory agencies have invariably described large technology companies—such as Google, Amazon, Microsoft, Apple, and Facebook—as dominant, bottleneck or gatekeeping companies comparable to the textbook monopolists of the early twentieth century. They have proceeded on this basis to discipline their business activities with unprecedented financial penalties and other regulatory obligations. This “techlash” is the subject of this book. Proceeding from the observation that big tech firms engage in both monopoly and oligopoly competition across digital markets, the book introduces a theory of moligopoly competition. It suggests that rivalry-spirited antitrust and regulatory laws are both conceptually and methodologically impervious to the competitive pressure that bears on big tech firms, resulting in a risk of well-intended but irrelevant policy intervention. The book proposes a refocusing of competition policy towards certain types of tipped markets where digital firms extract monopoly rents, and careful adoption of regulation toward other social harms generated by big tech’s business models.

EU ePrivacy rules would alter digital business models

2018 ◽  
Keyword(s):  
United States ◽  
Business Models ◽  
Electronic Communication ◽  
The United States ◽  
Digital Economy ◽  
Single Market ◽  
Content Type ◽  
Agenda Setter ◽  
Digital Business Models ◽  
The Eu

Subject EU's ePrivacy proposal. Significance Austria, as president of the Council of the EU for the second half of 2018, has made finalising the Regulation on Privacy and Electronic Communication or ‘ePrivacy Regulation’ (EPR) for the European digital single market a core priority. Impacts Critics argue that the EPR will further undercut the EU’s attractiveness as a digital economy hub compared to the United States and Asia. Advocates counter that, as with the GDPR, the EPR will reinforce the EU’s status as the agenda-setter in regulating the digital economy. Privacy rules and security considerations may collide.

scholarly journals Policy Forum: Promoting Tax Compliance by Regulating the Digital Economy—Quebec's Uber Initiative

2021 ◽  
Vol 69 (2) ◽  
pp. 513-527
Author(s):  
Michaël Robert-Angers ◽  
Luc Godbout
Keyword(s):  
Tax Evasion ◽  
Business Models ◽  
Tax Compliance ◽  
Digital Economy ◽  
Provincial Government ◽  
Business Practices ◽  
Tax Revenues ◽  
Physical Presence ◽  
New Business ◽  
Policy Forum

The development and expansion of the digital economy is changing how companies interact with their customers and suppliers. Digital business models facilitate transactions between individuals and make it easier to conduct business abroad without the need for a physical presence. However, the growing use of such models creates many challenges for tax administrations. In particular, these new business practices call into question the traditional ways of collecting tax revenues, and thus force tax administrations to innovate. In Quebec, the context surrounding the legalization of the operations of the multinational Uber has led to an agreement between the company and the provincial government providing that Uber will carry out, on behalf of the drivers using its platform, tax compliance activities that employers would normally perform. Specifically, Uber now pays the sales tax applicable to drivers' transactions directly to Revenu Québec. This arrangement helps to protect commodity tax revenues in an economic sector where tax evasion is prevalent.

scholarly journals Conclusions

2021 ◽  
pp. 311-330
Author(s):  
Brigitte Unger ◽  
Lucia Rossel ◽  
Joras Ferwerda
Keyword(s):  
Money Laundering ◽  
Tax Evasion ◽  
Paradigm Shift ◽  
Tax Avoidance ◽  
Ecosystem Approach ◽  
International Taxation ◽  
Corporate Tax ◽  
Exchange Of Information ◽  
International Regulations ◽  
Policy Measures

This chapter presents the conclusions of the book in the light of the ecosystem approach. The chapter shows that there is a paradigm shift in the international taxation regime. Also, although international regulations such as Automatic Exchange of Information show some impact, the regulation aimed to tackle corporate tax avoidance, like BEPS, was less successful. Finally, the chapter outlines concrete policy measures to increase transparency and reduce secrecy. There is an emphasis, as in so many of the chapters in this book, on the idea that increasing transparency and reducing secrecy is the magic tool for combatting tax avoidance, tax evasion and money laundering, and for empowering the regulators.

scholarly journals TRANSFORMATION OF THE RUSSIAN TAX SYSTEM IN THE CONTEXT OF ESTABLISHMENT OF THE DIGITAL ECONOMY

2019 ◽  
Vol 1 (7) ◽  
pp. 118-124 ◽  
Author(s):  
E. Kirova ◽  
N. Morozova ◽  
A. Bezverkhiy
Keyword(s):  
Russian Federation ◽  
Tax Evasion ◽  
Business Models ◽  
Digital Economy ◽  
Controversial Issues ◽  
Tax System ◽  
Economic Relations ◽  
Analysis And Synthesis ◽  
Modern Business ◽  
The Russian Federation

The controversial issues of a new approach to solving the problem of transformation of the tax system of the Russian Federation in the context of establishment of the digital economy have been considered. The problems of converting the tax system of the Russian Federation in digital reality and search for approaches to their solution have been identified. The methods of systematic approach, analysis and synthesis, as well as abstraction and generalization have been used. Due to the use of modern business models, carrying- out business activities without registration and the actual presence in the country, tax risks of tax evasion are increasing. The conclusions have been made about the need to identify new emerging economic relations and their legal consolidation, development and implementation of effective tax policy, and on its basis the transformation of the tax system.

scholarly journals Report on the annual conference of the International bureau of fiscal documentation (IBFD) (Amsterdam, April 29‐30, 2019)

2019 ◽  
Vol 3 (2) ◽  
pp. 124-126 ◽  
Author(s):  
Karina A. Ponomareva
Keyword(s):  
The Netherlands ◽  
Business Models ◽  
Digital Economy ◽  
Annual Conference ◽  
International Bureau ◽  
Digital Business Models ◽  
Transnational Companies

The article presents the report of the annual conference of the International Bureau of financial documentation (IBFD) on "Taxation in the digital economy era", held on April 29‐30, 2019 in Amsterdam, the Netherlands. The most relevant topics at the 2019 conference were: distribution of tax rights between States in relation to digital business models; problems of establishing a tax competence to the tax jurisdiction; problems of taxation of digital transnational companies.

SENSITIVITAS ETIS MAHASISWA ATAS PENGGELAPAN PAJAK

2017 ◽  
Vol 8 (2) ◽  
pp. 178-195
Author(s):  
Nurma Risa
Keyword(s):  
Tax Evasion ◽  
Female Students ◽  
T Test ◽  
Study Program ◽  
Male And Female ◽  
Political Sciences ◽  
Significant Difference ◽  
The Subject ◽  
And Gender ◽  
Management Students

This study aims to prove that there is a difference of perception about ethics on tax evasion in UNISMA Bekasi students, based on selected study program and gender. The sample of this research is the students who have fulfilled the subject of taxation, at the Faculty of Economics (FE) and Faculty of Social and Political Sciences (FISIP). Using independent t-test, the results showed that there was no significant difference of perception about tax evasion ethics between FE and FISIP students. But significant differences the perception of tax evasion ethics occur between accounting and management students at FE. Significant differences also did not occur between male and female students

Influence of social networks on business processes’ development

2020 ◽  
Vol 19 (12) ◽  
pp. 2225-2252
Author(s):  
E.V. Popov ◽  
V.L. Simonova ◽  
O.V. Komarova ◽  
S.S. Kaigorodova
Keyword(s):  
Social Networks ◽  
Social Media ◽  
Business Models ◽  
Business Processes ◽  
Digital Economy ◽  
Theoretical Understanding ◽  
Sales Channels ◽  
A Value ◽  
The Impact

Subject. The emergence of new ways of interaction between sellers and buyers, the formation of new sales channels and product promotion based on the use of digital economy tools is at the heart of improving the business processes. Social networks became a tool for development; their rapid growth necessitates theoretical understanding and identification of potential application in enterprise's business process digitalization. Objectives. We explore the role of social media in the digitalization of business processes, systematize the impact of social networks on business processes of enterprises in the digital economy. Methods. The theoretical and methodological analysis of social networks as a tool for digitalization of company's business processes rests on the content analysis of domestic and foreign scientific studies, comparison, generalization and systematization. Results. We highlight the key effects of the impact of social networks on the business processes of the company; show that the digitalization of business processes should be considered in the context of a value-based approach, aimed at creating a value through the algorithmization of company operations. We determine that social networks are one of the most important tools for digitalization of company's business processes, as they have a high organizational and management potential. We also systematize the effects of social media on company's business processes. Conclusions. We present theoretical provisions of the impact of social networks on business processes of enterprises, which will enable to model and organize ideas about the development of digital ecosystems and the formation of business models.

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