乌克兰和欧盟对数字服务征税的特点:法律比较分析

K. Yefremova, O. Dmytryk, Liudmyla Tovkun
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摘要

导言。本文专门对欧盟和乌克兰的数字服务税收制度进行比较法律分析。在电子商务市场发展的现代条件下,修改数字服务税收方法的问题变得越来越重要。本文旨在确定并比较欧盟和乌克兰数字服务税收法律问题的具体情况以及解决这些问题的机制。 结果。本文研究了这两个司法管辖区数字服务征税的法律方面和法律法案。特别关注了 "数字常设机构"(基于数字存在的征税)概念的应用,该概念适用于对数字公司及其在没有实体办事处或分支机构的国家的存在征税。作者强调了影响确定提供数字服务的管辖区(国家)的因素:1) 公司注册地;2) 实际存在;3) 消费者所在地;4) 增值税规则和销售量;5) 国际协定和税务条约;6) 司法实践;7) 特定行业的规则。在结论中,作者列举了当前与数字税收相关的趋势和挑战,并为这些系统的进一步发展提出了建议。对于欧盟和乌克兰来说,数字税收是一个热门话题。这两个辖区都实施了通过增值税对数字服务征税的制度。然而,人们认为必须更加关注国际协调和税收制度的改进,以支持数字经济和创业的发展。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Features of taxation of digital services in Ukraine and the EU: a comparative legal analysis
Introduction. This paper is devoted to a comparative legal analysis of digital services taxation systems in the European Union and Ukraine. In the modern conditions of the development of the e-commerce market, the question of revising the approaches to taxation of digital services is becoming more and more relevant. The purpose of the paper is to identify and compare the specifics of the legal problems of taxation of digital services and the mechanisms for solving them in the European Union and Ukraine. Results. The legal aspects and legal acts governing the taxation of digital services in both jurisdictions have been studied. Special attention is paid to the application of the concept of Digital Permanent Establishment (taxation based on digital presence), which is applied in the context of taxation of digital companies and their presence in countries where they do not have physical offices or branches. The authors highlighted the factors affecting the determination of the jurisdiction (country) for the provision of digital services: 1) the place of company registration; 2) physical presence; 3) location of the consumer; 4) value added tax rules and sales volume; 5) international agreements and tax treaties; 6) judicial practice; 7) rules of a specific industry. In the conclusions, the authors cite current trends and challenges related to digital taxation, and provide recommendations for the further development of these systems. Digital taxation is a topical issue for the EU and Ukraine. Both jurisdictions have implemented systems for taxing digital services through VAT. However, it is considered important to pay more attention to international coordination and improvement of tax regimes to support the development of the digital economy and entrepreneurship.
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