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Challenges of international business taxation in the context of digitalization

Author

Listed:
  • Milogolov Nikolai

    (Gaidar Institute for Economic Policy)

  • Berberov A.

    (Gaidar Institute for Economic Policy)

Abstract

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).

Suggested Citation

  • Milogolov Nikolai & Berberov A., 2021. "Challenges of international business taxation in the context of digitalization," Published Papers ppaper-2021-1138, Gaidar Institute for Economic Policy, revised 2021.
    • Handle: RePEc:gai:ppaper:ppaper-2021-1138
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    File URL: https://www.iep.ru/files/RePEc/gai/ppaper/ppaper-2021-1138.pdf
    File Function: Revised Version, 2021
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    More about this item

    Keywords

    Russian economy; taxation; international business taxation;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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