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Google Tax: How to Avoid Stepping Back in the Near Future?

т. 23, вып. 4, декабрь 2018

PDF  PDF-версия статьи

Получена: 30.07.2018

Получена в доработанном виде: 10.08.2018

Одобрена: 17.08.2018

Доступна онлайн: 24.12.2018

Рубрика: FINANCE OF ORGANIZATIONS. ANALYSIS OF ACCOUNTING SYSTEMS

Коды JEL: Н22, H25

Страницы: 411–418

https://doi.org/10.24891/df.23.4.411

Tikhonova A.V. Financial University under Government of Russian Federation, Moscow, Russian Federation 
AVTihonova@fa.ru

ORCID id: отсутствует
SPIN-код: отсутствует

Subject This article discusses the issues related to tax changes in the taxation of foreign organizations providing electronic services (e-services) in the territory of Russia. Such changes are expected in 2019.
Objectives The article aims to identify problems in the practice of e-service VAT taxation and tax management, as well as develop recommendations for certain improvements.
Methods For the study, I used the methods of economic analysis, induction, deduction, and comparison.
Results The article reveals the technical (determination of the e-service location) and organizational (unavailability of property in the territory of Russia) problems of effective tax administration. It proposes to use the best foreign practices (the EU case) as part of the VAT reverse charge mechanism.
Conclusions The general rules of e-services VAT taxation will change in the B2B segment from January 1, 2019. The article concludes that the effective mechanism of implementation of e-service VAT taxation is hampered by significant legislative and technical problems. Tax changes introduced from January 1, 2019 can further exacerbate these problems.

Ключевые слова: VAT, Google tax, tax administration, electronic services, Internet

Список литературы:

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