Операторы электронных площадок как участники налоговых отношений цифровой эпохи (на примере налога на профессиональный доход)

Правоприменение. 2020. № 4. С. 56–67.

Lyutova O. I.

The subject. The analysis of the legal status of a new participant in tax relations of the digital era - an operator of electronic platforms.

The purpose of the article is to determine the place of operators of electronic platforms among the participants in tax relations.

The research methodology includes an analysis of regulatory acts of tax legislation governing the legal status of operators of electronic platforms, as well as other participants in tax relations.

The research methodology includes an analysis of regulatory acts of tax legislation governing the legal status of operators of electronic platforms, as well as other participants in tax relations.

The main results and scope of their application. Due to the lack of an unambiguous definition of the legal status of operators of electronic platforms, obstacles are created in the use of the transactional principle to taxation of professional income tax, which implies a complete absence of tax reporting, as well as the payment of tax at the time of the transaction to pay for the services of a self-employed taxpayer by a consumer of such services. This will eliminate the unnecessarily complicated process of notifying the tax authorities about such transactions, which is currently being carried out simultaneously by the operators of electronic platforms and the taxpayers themselves.

Conclusions. The legal status of operators of electronic platforms that act as intermediaries in calculating and paying tax on professional income, from the point of view of the types of participants in tax legal relations contained in the Tax Code of the Russian Federation, is not defined. This creates a number of practical problems and does not contribute to the development of a transactional approach to taxation. At the present stage, it would be logical to recognize the operators of electronic platforms as tax representatives of taxpayers or tax agents, and as the technical capabilities of tax administration develop, new participants in tax relations, conventionally called by the author «technological intermediaries».

Keywords: налоговое администрирование, налоговый агент, налоговые отношения, цифровизация, налог на профессиональный доход, операторы электронных площадок, налоговое представительство, транзакционное налогообложение