Проблемы уклонения от уплаты налогов в цифровой экономике

Аннотация

нынешние рамки регулирования еще economy itself. затруднили введение налога на цифровую экономику. 1.1 Electronic Commerce Проблема налогообложения цифровой экономической Electronic Commerce is commonly known as all kinds деятельности варьируется в зависимости от того, яв- of business conducted online by using internet [7]. The ляется ли это корпоративный подоходный налог или definition provided by the OECD is “An electronic transac- налог на потребление. В данной научной работе будут tion is the sale or purchase of goods or services, whether рассмотрены вопросы налогообложения в цифровой between businesses, households, individuals, govern- экономике и методы, используемые компаниями для ments, and other public or private organizations, conduct- избежания налогообложения. ed over computer-mediated networks. The goods and Ключевые слова: цифровая экономика, трансна- services are ordered over those networks, but the pay- циональная компания, трансфертное ценообразова- ment and the ultimate delivery of the good or service may ние, вывод доходов/прибыли из-под налогообложения be conducted on or off-line” [8]. E-commerce can be categorized into four main catego- Аннотация: амалдаги солиқни тартибга солувчи ries: Business to Business (B2B), Business to Consumer меъёррлар ҳозирги рақамли иқтисодиётни тартибга (B2C), Business to Government (B2G), and Consumer to солишда муайян қийинчиликларга дуч келмоқда. Consumer (C2C). Among these four categories, the politi- Рақамли иқтисодиётда солиқ масаласи корпоратив cal debate mostly focused on the B2B and B2C type of даромад солиғи ёки истеъмол солиғи ҳисобига боғлиқ. activities. Most Multinational enterprises use the internet to Ушбу тадқиқотда рақамли иқтисодиётни солиққа get access to the rest of the world in a same way as small тортиш масалалари ва солиқ тўлашдан бўйин товлаш and medium size of enterprise. учун қандай усуллар қўлланилаётгани қўриб чиқилган. As E-commerce is a very new type of business con- Калит сўзлар: рақамли иқтисод, трансмиллий ducted over the internet which changes the traditional way компания, трансферт баҳо белгилаш, даромад ва of conducting business, it is important to review the cur- фойданинг солиққа солинишидан бўйин товлаш. rent tax rule whether or not it is possible to apply to in- come generated in the new way both theoretically and Introduction to Digital Economy administratively. With the purpose to evaluate the existing Oxford dictionary defines digital economy as “An tax rules conceivably and carefully, it is significant to un- economy which functions primarily by means of digital derstand how the technology makes E-commerce operate. technology, especially electronic transactions made using It is believed that without the accurate understanding of the Internet” [1]. how those incomes generated, it’s impossible for the tax For the first time term 'Digital Economy' started emerg- authorities to make a new international taxing system ef- ing in early 90’s and coined by Don Tapscott in his fectively implemented. book “The Digital Economy: Promise and Peril in the Age 1. Why taxation of MNEs in digital economy is im- of Networked Intelligence”, in his book he was one of the portant? first who predicted that internet will massively change they While corporations thinking of their own financial bene- way we do the business [2]. fit create different tax avoidance schemes and save them- OECD in his “Addressing the Tax Challenges of the selves millions, the population suffering from austerity Digital Economy” report states “The digital economy is the measures during the crisis times makes one argue that tax result of a transformative process brought by information avoidance is an evil and dishonest activity [9]. When it and communication technology (ICT), which has made comes to countries deterring themselves against tax technologies cheaper, more powerful, and widely stand- avoidance, they should preserve the balance between ardised, improving business processes and bolstering over deterrence in order not to frighten the investors and innovation across all sectors of the economy” [3]. under deterrence in order not to create loopholes in tax Although one can not clearly define the boundaries of regulation and suffer economic loss. the digital economy, the transactions in the digital econo- In the EU all Member States have different taxation my can be categorised as follows: ‘electronic services, schemes. Countries with more requirements for social supply over the Internet of services other than electronic infrastructure have higher taxes than tax-haven countries services and supply of goods ordered online [4].’ The digi- like Luxembourg for which it is more beneficial to have a tal economy is driven by ‘content production, consumption low tax base and create more incentives for investors to and indexation’ [5]. The monetisation of personal data move their businesses there. This difference in approach- plays a key role in the digital sector. At