TAXATION OF DIGITAL SERVICES AS AN ALTERNATIVE FISCAL TOOL IN THE CONTEXT OF GLOBAL TRENDS

Hanna Kotina; Maryna Stepura; Yulia Polyvana

doi:10.37320/2415-3583/12.33

Hanna Kotina Kyiv National Economic University named after Vadym Hetman https://orcid.org/0000-0001-7783-866X
Maryna Stepura Kyiv National Economic University named after Vadym Hetman https://orcid.org/0000-0001-5881-5411
Yulia Polyvana Kyiv National Economic University named after Vadym Hetman

DOI: https://doi.org/10.37320/2415-3583/12.33

Keywords: tax, taxation of digital services, equalization taxes, public finance, revenues, tax law

Abstract

The article deals with the global practice of introducing taxes on digital services and the possibility of implementation the equalization taxes in Ukraine. The purpose of creating innovations in tax system is the efficiency of revenue collection. The absence of the primary relationship between the competitiveness of the tax system and the introduction of alternative taxes – taxation of digital economy – is defined. Despite the existence of potential shortcomings, including their negative impact on growth and productivity, non-neutrality, possibilities of double taxation, and problems in compliance and administration, it is a challenge of today, a new niche in expanding the tax base, counteracting the erosion of existing tax bases in order to avoid taxation and an alternative source of budget revenue for different countries.

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