拉丁美洲数字经济增值税改革

Q1 Arts and Humanities
T. Naumenko, M. Kozyreva
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引用次数: 0

摘要

本文旨在探讨科学空间和社会生活中迫切需要的问题:现代社会各个领域,尤其是经济领域的数字化和信息化。事实上,现代世界的数字化转型既反映在商业活动中,也反映在价值创造过程中,因为后者要求改善税收政策,因为以前的系统没有考虑到数字商务的因素,从而导致预算中的税收减少。本研究的主要目的是分析拉丁美洲经济体数字化转型的具体特征,以确定其适应环境的特征,从而改善增值税征收制度。在实施过程中,对数字经济的主要特征进行了系统化分析,经合组织将其视为国家财政体系面临的紧迫挑战。其中,流动性,多边商业模式的发展占据了一个特殊的位置,它对整个世界的经济,特别是对拉丁美洲的经济都有影响。该研究发现,尽管数字商品占GDP总量的比例显著增加,但该地区只有五个国家(阿根廷、哥伦比亚、哥斯达黎加、秘鲁和乌拉圭)对正在考虑的问题进行了法律修改。此外,他们的不同愿景和解决税收问题的一些方法被考虑,主要的差异被确定,其中包括数字商品和服务的定义,以及选择的税收方法,每一个都有自己的优点和缺点。作者根据经合组织提出的适用增值税的原则分类(按原产地或按目的分类)探讨了增值税问题,因为这些方面在根据数字经济的现实调整国家财政体系方面至关重要。这一标准有助于确定改革的主要模式,然后突出其优点和缺点。选择数字经济的多方面分析棱镜和拉丁美洲国家的税收问题形成了研究的新颖性,实现了同时应用各种方法方法的需要,这些方法方法可以识别问题领域,并证明在数字经济的新标准下存在许多问题,需要进一步研究系统的方法。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Reforming VAT for Digital Economy in Latin America
The article aims at examining the issue which is both urgent and in demand in scientific space and social life: at digitalization and informatization of all spheres of modern society and, above all, in the economic sphere. In fact, digital transformations of the modern world are reflected both in the activities of businesses and in value creation processes, as the latter demands an improvement in tax policy, because the previous systems did not take into account the factor of digital commerce, thus causing the reduction of tax revenues in the budget. The main objective of the research is to analyze the specific traits of the digital transformation of Latin America economies in order to identify the features of their adjustment to the environment in order to improve the VAT collection systems. For its implementation, a systematization of the main characteristics of the digital economy was carried out noted by the OECD as urgent challenges to national fiscal systems. Among them, a special place is occupied by mobility, the development of multilateral business models, which have an impact both on the economy of the whole world in general and on Latin America in particular. The study has found that, despite a significant increase in the percentage of digital goods in total GDP, only five countries in the region, Argentina, Colombia, Costa Rica, Peru and Uruguay, have made legal changes on the issue under consideration. Besides, their different visions and some approaches to solving the problem of taxation were considered, main differences were identified, which include a definition of the digital goods and services, as well as the chosen methods of tax collection, each of them having their advantages and disadvantages. The authors explore the issue of VAT, based on the classification of the principles for applying this tax presented by the OECD – by place of origin or by purpose – since these aspects are of the utmost importance in the restructuring of national fiscal systems to the realities of the digital economy. This criterion contributed to the identification of the main models of reform, followed by highlighting their strengths and shortcomings. The chosen multifaceted analytical prism of the digital economy and the problems of taxation in the states of Latin America forms the novelty of the study, actualizing the need for the simultaneous application of various methodological approaches that identify problem areas and prove that within new standards of the digital economy there occur lots of problems, and a systematic approach to them requires further research.
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来源期刊
Mezhdunarodnye Protsessy
Mezhdunarodnye Protsessy Arts and Humanities-History
CiteScore
0.60
自引率
0.00%
发文量
9
审稿时长
34 weeks
期刊介绍: “International Trends” (“Mezhdunarodnye protsessy”) was established in 2002 as the first Russian TIR journal. As of the early 2010s, it holds a strong position among the top three Russian thematic academic journals (according to the Russian Science Citation Index). The Journal’s key mission is a theoretical comprehension of the world as a whole, of international tendencies and the planetary political environment, and of the world-integrity our country finds herself in and develops with.
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