IN THE CONTEXT OF DIGITALIZATION OF THE ECONOMICS

The article discusses the stages of evolution of the digital industry, as well as transformation of the structural elements of the digital economics using the example of innovative integrated packages of hardware and software, information and telecommunication networks, content, cloud services, virtual currencies. The domestic experience in the field of tax administration using digital technologies and the creation of a taxpayer‑oriented approach has been studied. The experience of foreign countries of the European Union (Austria, France, Italy and Spain) is considered; India, Chile; and supranational regulatory bodies (World Trade Organization). The question and characteristics of the approach to taxation of business entities in the digital economics and the application of such taxes as: tax on income from online advertising, from the turnover of digital companies, on electronic services, on digital services from internal revenues of certain digital service providers, from payments, carried out for cross‑border online advertising services, as well as for dividends and royalties to subsidiaries, for public services companies. The process of adapting tax authorities to modern conditions, introducing new elements of tax administration for goods, works and services of the digital economics is described. The general trends in development of the digital technologies in the context of globalization of the world markets and the possibility of using promising blockchain technology for data exchange in tax and customs administration, as well as in other government bodies are examined. The analysis shows that some countries, including Russia, already apply technological features of the digital economics in their practice. The work is at the initial stage, a regulatory field is being created; the features of the activities of business entities and the limitations of the digitalization process are taken into account. Significant limitations are the fragmentation of the initiatives of various executive and legislative authorities and, as a consequence, the need to synchronize the measures taken and implemented. A general trend is the automation of processes and increasing their transparency on the basis of information and telecommunication networks and specialized software packages.

taxes, payments, fees, tax policy, tax policy, digital economics, digitalization, tax administration, foreign experience, reform.

Ekimova K. V., Gordienko M. S., Aliev A. A. Ogly. Tax policy of foreign countries in the context of digitalization of the economics. Business. Education. Law, 2019, no. 4, pp. 47–52. DOI: 10.25683/VOLBI.2019.49.434.