数字化背景下国际商业税收面临的挑战

N. Milogolov, A. Berberov
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引用次数: 0

摘要

在数字环境下,现行的国际税收制度未能实现各国之间税基的公平分配,违反了根据特定国家创造的附加价值征税的原则。在缺乏国际共识的情况下,各国改革税收制度,旨在通过征收数字服务税(DST)单方面在数字经济中征税。就其性质而言,这些税(DST)是间接的,是对外国数字公司在市场国家(收入来源国家)的营业额征收的。
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Challenges of international business taxation in the context of digitalization
The current system of international taxation does not result in a fair distribution of the tax base between countries in a digital environment violating the principle of taxation in accordance with the added value created in the particular country. In the absence of international consensus, countries reform their tax systems aimed to collect taxes in the digital economy unilaterally by imposing Digital Services Tax (DST). By their nature, being indirect, these taxes (DST) are collected on the turnover of foreign digital companies in the market country (the country of the source of income).
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