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TAX CONTROL DEVELOPMENT IN THE CONDITIONS OF ECONOMY DIGITIZATION
Corresponding Author(s) : Yana S. Matkovskaya
Humanities & Social Sciences Reviews,
Vol. 7 No. 6 (2019): November
Abstract
Purpose of the study: Consider the development of tax control in the conditions of digitization of the economy.
Methodology: The following methods were used for conducting the research: dialectics, comparison, contrasting, analysis and forecasting.
Main Findings: Digitization is a way to streamline tax control, which has been confirmed by data as well as by comparison of tax control models used in the leading countries of the world and in Russia. Based on the analysis conducted, the conclusion has been made about digitization and the tax models in use were positively associated.
Applications of this study: Russia has to accelerate its rates of digitization, which requires improving the law, methodological toolkit and at times borrowing advanced tax control methods applied in the foreign countries that rely on high information technologies, uniform methodological approaches, and tools used both by taxpayers and tax authorities.
Novelty/Originality of this study: The paper presents a review of scales and features of digitization of the economy in the world's leading countries, trends of further development are described, and the digital economy level in the world GDP is outlined.
Keywords
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- Abdrakhmanova, G., Vishnevskiy, K., Volkova, G., Gokhberg, L., et al. (2018). Indicators of digital economy: statistics digest. Moscow: National research university "Higher school of economics".
- Aliev, T., Baeva, M., Bondareva, V., Gushchin, E., Ermohin, I., Ismagilova, O., …Flegontova, T., (2018). Digital economy: Russia and the world. Monitoring of relevant events in the domain of international trade № 5. Moscow: All-Russian Academy of Foreign Trade of the Ministry of economic development of the Russian Federation.
- Analytical Center for the Government of the Russian Federation (2018). Seminar of the World Bank and the RF Government Analytical center "The key question of successful implementation of breakthrough technologies is changing the organizational culture and the attitude to change". Retrieved fromhttp://knd.ac.gov.ru/news/klyuchevoy-vopros-uspeshnogo-vnedreniya-proryvnykh-tekhnologiy-izmenenie-kultury-organizatsii-i-otno/?sphrase_id=11392
- Brynjolfsson, E., & Kahin, L.M.(2000). Understanding the Digital Economy – Data, Tools, and Research. Cambridge: MIT Press. https://doi.org/10.7551/mitpress/6986.001.0001 DOI: https://doi.org/10.7551/mitpress/6986.001.0001
- Brynjolfsson, E., &McAfee, A. (2016). The Second Machine Age.New York: W. W. Norton & Company.
- Draskovic, M., Milica, D., Mladen, I., & Chigisheva, O. (2017).Preference of institutional changes in social and economic development. Journal of International Studies, 10(2), 318-328. https://doi.org/10.14254/2071-8330.2017/10-2/22 DOI: https://doi.org/10.14254/2071-8330.2017/10-2/22
- Gulkova, E., Karp, M., &Tipalina, M. (2019). Tax challenges of digital economy. Bulletin of the University, 4, 89–95. https://doi.org/10.26425/1816-4277-2019-4-89-95 DOI: https://doi.org/10.26425/1816-4277-2019-4-89-95
- Matkovskaya, Ya. S. (2019). Financial aspects of innovation development of the contemporary economy: the task is to prevent innovation stagnation.Regional Economy: Theory and Practice, 17(1),169–182. https://doi.org/10.24891/re.17.1.169 DOI: https://doi.org/10.24891/re.17.1.169
- Matkovskaya,Ya. S. (2014). Why is Russia not an innovation country? (Russia’s innovation potential: trends and prospects).National Interests: Priorities and Security, 10(247), 25–37.
- Morozova, N. (2019). Digital economy taxation development concept. Monograph. Justification of the concept of accounting, audit, control, and formation of the long-term social and economic tax strategy. Moscow: RU-SCIENCE.
- OECD (2014). Model Tax Convention on Income and on Capital 2014. Models IBFD.Paris: OECDpublishing. Retrieved fromhttps://www.oecd.org/tax/treaties/model-tax-convention-on-income-and-on-capital-2015-full-version-9789264239081-en.htm
- OECD (2015). OECD Digital Economy Outlook 2015.Retrieved from http://www.oecd.org/Internet/oecd-digital-economy-outlook-2015-9789264232440-en.htm.
- OECD (2010). Promoting Transparency and Exchange of Information for Tax Purposes. Paris: OECD publishing. Retrieved from http://www.oecd.org/newsroom/44431965.pdf
- Peitz, M., &Waldfogel, J. (2012). The Oxford Handbook of the Digital Economy. Oxford University Press. https://doi.org/10.1093/oxfordhb/9780195397840.001.0001 DOI: https://doi.org/10.1093/oxfordhb/9780195397840.001.0001
- Savelyev, A. (2016). E-commerce in Russia and abroad: statutory regulation. Moscow: Statute.
- Schwarz, P. (2009). Tax-Avoidance Strategies of American Multinationals: The Case of Profit Shifting. Managerial and Decision Economics, 30, 539–549. https://doi.org/10.1002/mde.1471 DOI: https://doi.org/10.1002/mde.1471
- Sharman, J. C. (2008). Regional Deals and the Global Imperative: The External Dimension of the European Union Savings Tax Directive. Journal of Common Market Studies, 46, 1049–1069. https://doi.org/10.1111/j.1468-5965.2008.00829.x DOI: https://doi.org/10.1111/j.1468-5965.2008.00829.x
- Sidorova, E., & Tikhonova, A. (2019). Assessment of the fiscal effect of the tax reform options until 2019: the case of Russia. Economic Annals-ХХI, 164(3–4), 45–48. https://doi.org/10.21003/ea.V164-10 DOI: https://doi.org/10.21003/ea.V164-10
- Strelkova, I. (2018). Digital economy: new opportunities and threats for the development of the world economy. Economics, Taxes and Law, 2, 18–26. https://doi.org/10.26794/1999-849X-2018-11-2-18-26 DOI: https://doi.org/10.26794/1999-849X-2018-11-2-18-26
- The World Bank (2016). World Development Report 2016: Digital Dividends. Retrieved fromhttp://documents.worldbank.org/curated/en/961621467994698644/pdf/102724-WDR-WDR2016Overview -ENGLISH-WebResBo x-394840B-OUO-9.pdf, https://doi.org/10.1596/978-1-4648-0671-1 DOI: https://doi.org/10.1596/978-1-4648-0671-1
- Tikhonova, A., Melnikova, N., & Vishnevskaya, N. (2019). Readiness of Russian regions to digitize the economy. Economic Annals-ХХI, 174(11–12),16–21. https://doi.org/10.21003/ea.V174-03 DOI: https://doi.org/10.21003/ea.V174-03
- Weichenrieder, A. (2009). Profit Shifting in the EU: Evidence from Germany.International Tax and Public Finance, 16, 281–297. https://doi.org/10.1007/s10797-008-9068-x DOI: https://doi.org/10.1007/s10797-008-9068-x
- Winner, H. (2005). Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data.International Tax & Public Finance, 12, 667–687. https://doi.org/10.1007/s10797-005-2915-0 DOI: https://doi.org/10.1007/s10797-005-2915-0
References
Abdrakhmanova, G., Vishnevskiy, K., Volkova, G., Gokhberg, L., et al. (2018). Indicators of digital economy: statistics digest. Moscow: National research university "Higher school of economics".
Aliev, T., Baeva, M., Bondareva, V., Gushchin, E., Ermohin, I., Ismagilova, O., …Flegontova, T., (2018). Digital economy: Russia and the world. Monitoring of relevant events in the domain of international trade № 5. Moscow: All-Russian Academy of Foreign Trade of the Ministry of economic development of the Russian Federation.
Analytical Center for the Government of the Russian Federation (2018). Seminar of the World Bank and the RF Government Analytical center "The key question of successful implementation of breakthrough technologies is changing the organizational culture and the attitude to change". Retrieved fromhttp://knd.ac.gov.ru/news/klyuchevoy-vopros-uspeshnogo-vnedreniya-proryvnykh-tekhnologiy-izmenenie-kultury-organizatsii-i-otno/?sphrase_id=11392
Brynjolfsson, E., & Kahin, L.M.(2000). Understanding the Digital Economy – Data, Tools, and Research. Cambridge: MIT Press. https://doi.org/10.7551/mitpress/6986.001.0001 DOI: https://doi.org/10.7551/mitpress/6986.001.0001
Brynjolfsson, E., &McAfee, A. (2016). The Second Machine Age.New York: W. W. Norton & Company.
Draskovic, M., Milica, D., Mladen, I., & Chigisheva, O. (2017).Preference of institutional changes in social and economic development. Journal of International Studies, 10(2), 318-328. https://doi.org/10.14254/2071-8330.2017/10-2/22 DOI: https://doi.org/10.14254/2071-8330.2017/10-2/22
Gulkova, E., Karp, M., &Tipalina, M. (2019). Tax challenges of digital economy. Bulletin of the University, 4, 89–95. https://doi.org/10.26425/1816-4277-2019-4-89-95 DOI: https://doi.org/10.26425/1816-4277-2019-4-89-95
Matkovskaya, Ya. S. (2019). Financial aspects of innovation development of the contemporary economy: the task is to prevent innovation stagnation.Regional Economy: Theory and Practice, 17(1),169–182. https://doi.org/10.24891/re.17.1.169 DOI: https://doi.org/10.24891/re.17.1.169
Matkovskaya,Ya. S. (2014). Why is Russia not an innovation country? (Russia’s innovation potential: trends and prospects).National Interests: Priorities and Security, 10(247), 25–37.
Morozova, N. (2019). Digital economy taxation development concept. Monograph. Justification of the concept of accounting, audit, control, and formation of the long-term social and economic tax strategy. Moscow: RU-SCIENCE.
OECD (2014). Model Tax Convention on Income and on Capital 2014. Models IBFD.Paris: OECDpublishing. Retrieved fromhttps://www.oecd.org/tax/treaties/model-tax-convention-on-income-and-on-capital-2015-full-version-9789264239081-en.htm
OECD (2015). OECD Digital Economy Outlook 2015.Retrieved from http://www.oecd.org/Internet/oecd-digital-economy-outlook-2015-9789264232440-en.htm.
OECD (2010). Promoting Transparency and Exchange of Information for Tax Purposes. Paris: OECD publishing. Retrieved from http://www.oecd.org/newsroom/44431965.pdf
Peitz, M., &Waldfogel, J. (2012). The Oxford Handbook of the Digital Economy. Oxford University Press. https://doi.org/10.1093/oxfordhb/9780195397840.001.0001 DOI: https://doi.org/10.1093/oxfordhb/9780195397840.001.0001
Savelyev, A. (2016). E-commerce in Russia and abroad: statutory regulation. Moscow: Statute.
Schwarz, P. (2009). Tax-Avoidance Strategies of American Multinationals: The Case of Profit Shifting. Managerial and Decision Economics, 30, 539–549. https://doi.org/10.1002/mde.1471 DOI: https://doi.org/10.1002/mde.1471
Sharman, J. C. (2008). Regional Deals and the Global Imperative: The External Dimension of the European Union Savings Tax Directive. Journal of Common Market Studies, 46, 1049–1069. https://doi.org/10.1111/j.1468-5965.2008.00829.x DOI: https://doi.org/10.1111/j.1468-5965.2008.00829.x
Sidorova, E., & Tikhonova, A. (2019). Assessment of the fiscal effect of the tax reform options until 2019: the case of Russia. Economic Annals-ХХI, 164(3–4), 45–48. https://doi.org/10.21003/ea.V164-10 DOI: https://doi.org/10.21003/ea.V164-10
Strelkova, I. (2018). Digital economy: new opportunities and threats for the development of the world economy. Economics, Taxes and Law, 2, 18–26. https://doi.org/10.26794/1999-849X-2018-11-2-18-26 DOI: https://doi.org/10.26794/1999-849X-2018-11-2-18-26
The World Bank (2016). World Development Report 2016: Digital Dividends. Retrieved fromhttp://documents.worldbank.org/curated/en/961621467994698644/pdf/102724-WDR-WDR2016Overview -ENGLISH-WebResBo x-394840B-OUO-9.pdf, https://doi.org/10.1596/978-1-4648-0671-1 DOI: https://doi.org/10.1596/978-1-4648-0671-1
Tikhonova, A., Melnikova, N., & Vishnevskaya, N. (2019). Readiness of Russian regions to digitize the economy. Economic Annals-ХХI, 174(11–12),16–21. https://doi.org/10.21003/ea.V174-03 DOI: https://doi.org/10.21003/ea.V174-03
Weichenrieder, A. (2009). Profit Shifting in the EU: Evidence from Germany.International Tax and Public Finance, 16, 281–297. https://doi.org/10.1007/s10797-008-9068-x DOI: https://doi.org/10.1007/s10797-008-9068-x
Winner, H. (2005). Has Tax Competition Emerged in OECD Countries? Evidence from Panel Data.International Tax & Public Finance, 12, 667–687. https://doi.org/10.1007/s10797-005-2915-0 DOI: https://doi.org/10.1007/s10797-005-2915-0