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

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

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引用次数: 1

摘要

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

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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来源期刊

Vestnik Mezhdunarodnykh Organizatsii-International Organisations Research Journal INTERNATIONAL RELATIONS-

CiteScore

1.30

自引率

33.30%

发文量

期刊介绍： The journal mission is to disseminate Russian and international research in global governance, international cooperation on a wide range of social and economic policies; as well as to create a professional framework for discussion of trends and prognoses in these areas. International Organisations Research Journal publishes academic and analytical papers of Russian and international authors on activities of international multilateral institutions: G8, G20, BRICS, OECD, the World Bank, IMF, WTO, UN, and alliances: European Union, Eurasian Economic Union, Shanghai Cooperation Organisation and others. Analytical and research papers on international cooperation in higher education, trends in higher education developments at the national, regional and global levels are welcomed for reviewing and publication. The journal is aimed at researchers, analysts, practitioners in international affairs and world economics and at a wide audience interested in political issues of international affairs and global development. IORJ supports publications of graduate and postgraduate students, young researchers in Russia and abroad. All IORJ publications are peer-reviewed.