Journal of Siberian Federal University. Humanities & Social Sciences / Russia in Global Digital Tax Reform: Together or Apart?

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Issue
Journal of Siberian Federal University. Humanities & Social Sciences. 2021 14 (11)
Authors
Milogolov, Nikolai S.; Berberov, Azamat B.
Contact information
Milogolov, Nikolai S.: Financial Research Institute under the Ministry of Finance Moscow, Russian Federation; Russian Presidential Academy of National Economy and Public Administration Moscow, Russian Federation; Berberov, Azamat B.: Gaidar Institute for Economic Policy Moscow, Russian Federation; Financial University under the Government of the Russian Federation Moscow, Russian Federation;
Keywords
digitalisation; international taxation; tax system; global economy; digital tax; tax residence; OECD; Russia
Abstract

The goal of this research is to develop policy proposals for a reform of Russian corporate income tax legislation. The paper reviews and analyses international and Russian tax policy context and ongoing reforms that aim to address the challenges of the digital economy. It is shown that different states have been implementing unilateral measures in their respective tax legislation due to the absence of global consensus about coordinated reform. This leads to increasing complexity and uncertainty for digital businesses and tax administrations. Considering that the digital tax reform agenda is highly relevant for Russia for fiscal reasons, several ideas for developing Russian tax rules in this context are proposed, including amendments to the concept of corporate residence, introducing a digital services tax as an interim measure, amending the mechanism of withholding tax on royalties and clarifying the tax characterisation of supplies in digital form. This article was prepared as part of research by state assignment at the Russian Academy of National Economy and Public Administration

Pages
1731–1745
DOI
10.17516/1997-1370-0853
Paper at repository of SibFU
https://elib.sfu-kras.ru/handle/2311/144850

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