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The Digital Companies’ Offshore Tax Evasion And Counteraction To Itстатья Исследовательская статья
Дата последнего поиска статьи во внешних источниках: 29 апреля 2021 г.
- Авторы: Stulov O.V., Moreva E.L.
- 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 contextof the global economic growth problems, the Internet trade intensification and the digital economydevelopment 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 aimof the research is to identify the most relevant methods of tax policy in the conditions of digitalization andglobalization 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 specificscientific methods such as the economic comparative instruments and others. The information basisincluded various statistical and other sources of the national and international organizations, the internetresources 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 tothe administration of the Macron against the digital giants of the world economy. Under these terms theperspective vector of further research is the analysis of the concrete governance mechanisms able toprovide the efficient realization of such measures in Russia.
- Добавил в систему: Стулов Олег Владимирович