期刊论文详细信息
Мир новой экономики
Prospects for Taxation of Digital Companies in the European Union: Problems and Contradictions
M. V. Lysunets1 
[1] Lomonosov Moscow State University;
关键词: regional integration;    european union;    tax policy;    taxes;    taxation;    innovation;    digital economy;    digitalization;    digital technologies;   
DOI  :  10.26794/2220-6469-2020-14-2-25-31
来源: DOAJ
【 摘 要 】

In the article, the author examines the trends in taxation of digital companies in the European Union (EU), as well as analyses the challenges posed by digitalisation to the current tax system, alternative approaches to taxation of digital companies; identifies existing problems in the taxation of digital companies; considers the challenges and contradictions of introducing additional taxes on digital services. Based on official EU statistics, the author analyses the specifics and problems of taxation of digital companies in the territory of the EU Member States and the entire region as a whole, and consider the role of various tools in the development of optimal taxation of such companies. The result of the study revealed a separate injustice in the taxation of digital companies compared to traditional companies, identified the main problems of the taxation of digital companies, defined the future direction of development of the taxation of digital companies in the EU.

【 授权许可】

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