title: Taxation of digital services in BRICS countries: A comparative analysis
metadata.name: dc.contributor.author
metadata.value: Ponomareva, Karina A.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2023-10-30T17:13:51Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2023-10-30T17:13:51Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2023-09
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Ponomareva, Karina A. 2023. “Taxation of digital services in BRICS countries: A comparative analysis”. Vestnik of Saint Petersburg University. Law 3: 804–823. https://doi.org/10.21638/spbu14.2023.315 (In Russian)
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: https://doi.org/10.21638/spbu14.2023.315
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/44314
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: The need to ensure compliance with the fiscal interests of the state in the conditions of the
  emerging digital economy requires the transformation of essential approaches to the regulatory
  regulation of tax relations both in the context of determining the appropriate legal forms
  for regulating the national tax base. These tasks remain relevant even in the current conditions
  of sanctions restrictions. In the absence of consensus on tax projects of international organizations,
  many countries have begun to introduce digital taxes unilaterally. National digital taxes
  can be divided into three groups: income taxes, VAT for electronic services and hybrid taxes.
  These national digital taxes are considered on the examples of individual BRICS countries.
  The article examines the experience of Brazil as a state where discussions are actively underway
  about the need to introduce a digital tax and a number of tax bills have been developed
  in this area, India as a country that uses interesting and rather unconventional methods of
  taxation of digital companies, as well as China and South Africa as countries that use VAT
  for electronic services. Based on a comparative legal analysis of the legislation of the BRICS
  states, in which digital taxes have been introduced, possible scenarios for the development of
  tax regulation in Russia have been developed. It is concluded that the introduction of a digital
  tax in Russia is not appropriate. The methodological basis of the research consists of both
  general scientific methods (dialectical-materialistic, systemic, induction, deduction, analysis,
  synthesis) and interdisciplinary, as well as legal research methods proper. When conducting
  the research, it is planned to use proper legal methods and approaches: formal-legal and
  comparative-legal. The study is based on a comparative legal method that allows comparing
  similar legal problems existing in legislation and international treaties, as well as identifying
  optimal ways to resolve them.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: ru
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: Vestnik of St Petersburg University. Law;Volume 14; Issue 3
metadata.lang: -
metadata.name: dc.subject
metadata.value: сorporate taxation
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: international taxation
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: digital transformation
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: BRICS countries
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: comparative law
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: value-added tax
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: digital services tax
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: Taxation of digital services in BRICS countries: A comparative analysis
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 15.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/44314/1/15.pdf
resources.format: Adobe PDF
resources.size: 730,73 kB