Черняев А. А., Жутяева С. А. Налогообложение в условиях цифровой экономики: проблемы, принципы, перспективы // Научное обозрение: теория и практика. 2019. Т. 9. Вып. 10. С. 1521–1532. DOI: 10.35679/2226-0226-2019-9-10-1521-1532

Черняев Анатолий Алексеевич, академик РАН, д-р экон. наук, профессор, засл. деят. науки РФ, гл. науч. сотр., ФГБНУ «Поволжский научно-исследовательский институт экономики и организации агропромышленного комплекса»: Россия, 410010, г.Саратов, ул.Шехурдина, 12.

Жутяева Светлана Александровна, канд. экон. наук, доцент кафедры бухгалтерского учета и аудита, ФГБОУ ВО «Петербургский государственный университет путей сообщения Императора Александра I»: Россия, 190031, г. СанктПетербург, Московский пр., 9.

Тел.: (812) 457-82-42

E-mail: zhutjaeva@rambler.ru

1. Мишустин М. ФНС России использует прорывные технологии, чтобы соответствовать новым требованиям к налоговой системе. [Электронный ресурс] – Режим доступа: https://www.nalog.ru/rn77/about_fts/inttax/oppintevasion.

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5. Энциклопедия маркетинга. Интернет-торговля в Российской Федерации. [Электронный ресурс] – Режим доступа: http://www.marketing. spb.ru/mr/it/e_trade.

6. G20 планирует унифицировать налогообложение цифровой экономики до 2020 года. Крупнейший портал о международной защите и диверсификации активов. [Электронный ресурс] – Режим доступа: https://internationalwealth.info/taxplanning/g20-plans-to-unify-thetaxation-of-the-digital-economyuntil-2020.

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TAXATION IN THE DIGITAL ECONOMY: PROBLEMS, PRINCIPLES, PROSPECTS

Chernyaev Anatoliy Alekseevich, Member of the RAS, Dr. of Econ. Sci., Prof., Honored Scientist, Senior Staff Scientist, Volga Research Institute of Economics and the Organization of the Agro-Industrial Complex, Saratov, Russia.

Zhutyaeva Svetlana Aleksandrovna, Cand. of Econ. Sci., Ass. Prof., Emperor Alexander I St. Petersburg State Transport University, Saint Petersburg, Russia.

Keywords: digital economy, e-commerce, tax nexus, intangible assets, BEPS plan, Google tax, tax innovations.

Abstract. Worldwide, national governments are faced with business strategies to minimize taxation of digital companies by distributing taxable income to the countries with a low tax burden. There is a need to develop the principles of fair and certain taxation in the countries of profit. The article provides an overview of the results of the G 20-approved anti-erosion plan of action, which includes measures aimed at improving international tax policy and tax administration in 15 areas in order to counter tax evasion and create a fair and stable tax system. The article identifies the problems of taxation in the digital economy, such as the definition of a permanent representative of the taxpayer, and the mobility of intangible assets, which are the main source of profit. The directions of the search for approaches to taxation of various business models are indicated. Such differentiation will allow to properly tax the correct tax base, and we must take into account a  separate “tax reaction” for each business model. The principles of international electronic commerce taxation are analyzed. Legislative decisions of the Russian government on taxing electronic services are given, for example, VAT at the location of the buyer; special rules for determining the location of the buyer of electronic services; special registration of VAT. Some tax innovations in the field of Internet commerce in European countries, including tax incentivesfor highly qualified employees as part of a global policy to eliminate the shortage of such personnel in the global economy, are disclosed. It is recommended to develop approaches to taxation in the digital economy, taking into account certain factors.

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