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The paper analyzes current developments in tax treatment of digital companies. The trends both in corporate taxation (“EU digital tax”) and sales taxes in e-commerce are examined. We determine that tax adjustment in developed countries is directed primarily to reach the equal level of playing field for taxation of sales, value added and income for both brick-and-mortar and digital companies.
Translated title of the contributionTAX TREATMENT OF DIGITAL COMPANIES
Original languageRussian
Title of host publicationУстойчивое развитие: общество и экономика
Subtitle of host publicationматериалы VI Международной научно-практической конференции
EditorsС.А. Белозеров, Д.Н. Колесов, А.Н. Лякин
Place of PublicationСПб.
PublisherИздательство Санкт-Петербургского университета
Pages420-423
ISBN (Electronic)978-5-288-05977-3
StatePublished - Oct 2019
EventVI Международная научно-практическая конференция «Устойчивое развитие: общество и экономика» - St Petersburg State University, Санкт-Петербург, Russian Federation
Duration: 28 Feb 2019 → 1 Mar 2019
Conference number: VI
http://hdl.handle.net/11701/16537

Conference

ConferenceVI Международная научно-практическая конференция «Устойчивое развитие: общество и экономика»
Abbreviated titleУстойчивое развитие: общество и экономика
Country/TerritoryRussian Federation
CityСанкт-Петербург
Period28/02/19 → 1/03/19
Internet address

    Research areas

  • taxation, tax adjustment, Digital Economy, Corporate income tax, VAT, developed countries

ID: 48769315