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Regular version of the site

Article

Object of taxation under digitalization

Лютова О. И.

The article is about the problem of changing the content of the concept of the object of taxation in the Russian science of tax law in the conditions of the course on digital economy. The purpose of the article is to analyze the provisions of the Russian tax legislation, international norms, as well as academic literature on the identification of certain new subjects and phenomena as possible objects of taxation, thus updating the concept of the object of taxation itself.

The development of information technologies generates the following unavoidable problems related to the content of the concept of an object of taxation, which allows reviving the discussion about the content of this tax and legal concept: the impossibility to assess implementation operations as potential objects of taxation with the help of the classical triad «product, work, service»; recognition in certain situations (for example, when calculating with electronic money) as the object of taxation of none, but the totality of legal facts (legal structure); the need to establish the object of taxation through the so-called «tax relationship» of the object and the subject of taxation.

In connection with the emergence of the first problem, the author proposes to unambiguously define in the Tax Code the legal nature of implementation transactions of digital products for tax purposes, treating them as a new type of service. The conclusion is based on the experience of international regulation and suggests supplementing the provisions of the Tax Code in terms of legal regulation of the concept of the object of taxation as well as VAT taxation. 

The research of the second problem leads to the conclusion that it is necessary to clarify the rules of the Tax Code when the counterparties carry out taxable transactions, settlements on which are made using electronic money. In this situation, the object of taxation is not one, but several legal facts-actions of the potential taxpayer.

On the third problem the author proposes to discuss the issues of identification of the taxpayer in the case of certifying the taxable transaction by an analogue of the digital signature. Taking into account international experience, as well as national civil law regulations, it is concluded that it is necessary to include provisions on digital certificates and digital signatures in tax legislation.