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Quite a large number of companies exist and operate on the Internet only without any direct physical presence in targeted companies that do have a physical presence. The Interest in digital companies is logic. Nowadays they demonstrate a prominent growth. In annual terms, it is 14%, against 0 . 2 - 3% of traditional business, even the international one and the annual profits growth rates of digital companies amounted to 14% over the past 7 years. In 11 years, the digital company's number in the top twenty firms of the market capitalization ranking has increased from 1 to 9. These specialize in combinations of algorithms, user data and sales. All data and preferences of users of search engines, forums and social networks are further monetized by means of the targeted advertising addressed to the users with the same preferences. After the "Audit Analytics" the offshore assets amounts of the American enterprises of 2018 were up to USD 2.4 trillion, of which 500 billion accounted to the 5 largest internet corporations, - Apple (USD 230 bln), Microsoft (USD 113 bln), Cisco (USD62 bln), Google (USD 49 bln), Oracle (USD 52 bln) Thus, many countries lose tax revenues it not to fit the BEPS program to combat the erosion of the tax base. (Base Erosion and Profit Shifting) (Ogle, 2017). Therefore the OECD proposes the G20 and the others to follow the following steps: 1 – to introducean interim tax for the digital economy in near future, 2 – to develop an integral taxation strategy for the next two years. The tax rate is to be of 3% charging the 3 main services domains in which the main value is created by means of the users participation. These are the online advertising, the sales of the collected information about users and the platforms development for the interaction between users. Still there is another requirement for the operation which referes to the minimal total turnover of the company it to exceeds € 750 mln. annually and in the European Union - € 20 mln, respectively. (At the moment, the proposal is to tax companies in each country of its digital presence against one of the following terms at least: the profit of the services provided to exceed € 7 mln; the number of users to exceed 100,000 people; the number of online business contracts to exceed 3,000). Thus, the profits with the targeted advertising(the user data), the services of the users’ integration (share economics, online trading platforms, etc.) and another digital services effects (streaming services subscription, etc.) are to be charged. Under such terms the giants will be forced to redeem in nearest future and the startups and small businesses kept able to advance for at least two years without being charged. Meanwhile the OECD particilants and those of the G20 would get the time up to 2020 to agree upon the common steps to implement them to tax the digital economy operations. And for the year of 2020 the OECD countries are to adopt the common taxation standards (Kutera, 2018). However, in July the 11th, 2019 the French Parliament accepted definitively a digital corporations taxation, - the so called GAFA tax. After it any IT company with the € 750 mln. or more revenues, of which € 25 mln. gained in France, is to assign 3% the revenues of its local unit to the state budget (OCED, 2019). The digital companies taxation is an effective way to replenish the treasury of the state. Further to the preliminary calculations, the funds raised for the budget due to the new tax introduction by the end of 2019 may amount to some € 400-500 mln. Apprised in absolute terms, these figures look not so importantgreat. Nevertheless, nowadays the French government is to count every cent because of the recent crisis consequences, its "yellow vests" backup and the prominent increase of the value of social obligations of the State which are to be funded somehow soon. Thus, the French GAFA taxation scheme look to become a peculiar manifestation of a “digital gaulalism”, being it meanwhile of the worst alternatives Paris worked recently. First. The leadership of the Republic lobbying for the adoption of a single tax at the EU level was resisted by the Scandinavian countries and Ireland which are more favorable for digital corporations with their more proslective positions in the world economy. The problems of the digital business taxation prove the problems of states to perceive, accept and adapt to the new challenges developed in the era in the economy’ digitalization. Under such conditions and making the effective use of the sanctions against Russian economy the national government get a prospective opportunity to optimize its efforts for the digital entities taxation while considering the efforts and the failures of leading economies.