|
ИСТИНА |
Войти в систему Регистрация |
ИСТИНА ИНХС РАН |
||
THE DIGITAL COMPANIES’ OFFSHORE TAX EVASION AND COUNTERACTION TO ITстатья
Дата последнего поиска статьи во внешних источниках: 23 сентября 2021 г.
- Автор: Moreva E L Stulov O.V
- Журнал: European Proceedings of Social and Behavioural Sciences
- Том: 5
- Год издания: 2020
- Издательство: Future Academy
- Местоположение издательства: online
- Первая страница: 1348
- Последняя страница: 1352
- DOI: 10.15405/epsbs.2020.03.193
- Аннотация: The relevance of the study is determined by the severity of the problem of filling the budget in the context of the global economic growth problems, the Internet trade intensification and the digital economy development in general. Digitalization of the world economy opening up new economic prospects at thesame time creates new opportunities for tax planning, which is especially true for digital giants. The aim of the research is to identify the most relevant methods of tax policy in the conditions of digitalization and globalization of the world economy. The authors applied the general scientific research methods such asthe system, process, situational, the content analysis and other approaches, as well as the specific scientific methods such as the economic comparative instruments and others. The information basis included various statistical and other sources of the national and international organizations, the internet resources and the special literature. The final section provides a brief analysis of the reasons for France tobe among the first ranks of the fighters for a more equitable international taxation and rigid opposition to the administration of the Macron against the digital giants of the world economy. Under these terms the perspective vector of further research is the analysis of the concrete governance mechanisms able to provide the efficient realization of such measures in Russia.
- Добавил в систему: Стулов Олег Владимирович