Digital Services Tax: Comparative Analysis of Individual OECD Countries and Potential Risks of Introducing a Digital Tax in Russia

Abstract

The need to ensure compliance with the fiscal interests of the state requires thetransformation of essential approaches to the regulatory regulation of tax relationsin the context of the regulation of the tax base taxed in Russia. At the same time,the problems that arise when taxing the activities of digital companies abroad arerelevant for Russia. The relevance of the study is due to the fact that digitalizationhas allowed companies to access a large number of customers around the worldwithout a physical presence in the countries where these customers are located.Thus, there is a discrepancy between the level of physical and economic presencein the market country. Currently, international tax coordination can no longer beidentified only with traditional double tax treaties. In the absence of consensus,many jurisdictions have begun to formulate unilateral rules for taxation of thedigital economy. Inconsistency of these rules is likely to increase the tax burden ofa number of multinational corporations, given that each state seeks to protect itsinterests. The author discusses national digital taxes introduced in OECD countries.It is proposed to divide these taxes into three groups: income taxes, consumptiontaxes (VAT for electronic services) and hybrid taxes. Based on a comparative legalanalysis of the legislation of the states in which digital taxes have been introduced,possible scenarios for tax regulation in Russia been developed. It is concluded thatthe introduction of a digital tax in Russia is not appropriate. In addition, in the contextof the introduction of various benefits for IT companies increasing the tax burden inthe field through the introduction of a new tax does not seem logical.