Review of the IMF Working Paper “Tec(h)tonic Shifts: Taxing the “Digital Economy”

IF 0.4 Q4 INTERNATIONAL RELATIONS

Vestnik Mezhdunarodnykh Organizatsii-International Organisations Research Journal Pub Date : 2020-12-30 DOI:10.17323/1996-7845-2020-04-11

A. Shelepov

引用次数: 1

Abstract

The working paper is devoted to the issues of taxation in the digital economy. The main focus is on the concept of "user value". The authors argue that the widespread adoption of this concept has led to developing new approaches to calculating this value and the subsequent taxation of companies that profit from the use of user data. The working paper examines the steps taken at the country level to develop taxation based on user value and the difficulties of implementing the concept. Nevertheless, the authors come to the conclusion that reforming the global tax system in this direction is inevitable.

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对国际货币基金组织工作文件《Tec(h)tonic Shifts:对“数字经济”征税》的审查

该工作文件专门讨论数字经济中的税收问题。主要关注点是“用户价值”的概念。作者认为，这一概念的广泛采用导致了计算这一价值的新方法的发展，以及随后对从使用用户数据中获利的公司征税。工作文件审查了在国家一级为发展基于用户价值的税收而采取的步骤以及实施这一概念的困难。然而，作者得出的结论是，朝着这个方向改革全球税收制度是不可避免的。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Vestnik Mezhdunarodnykh Organizatsii-International Organisations Research Journal INTERNATIONAL RELATIONS-

CiteScore

1.30

自引率

33.30%

发文量

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