financeФинансы: теория и практика/Finance: Theory and PracticeFinance: Theory and Practice2587-56712587-7089Financial University under The Government of Russian Federation10.26794/2587-5671-2023-27-1-54-62finance-1987Research ArticleНАЛОГОВАЯ ПОЛИТИКАTAX POlICYНалог на цифровые услуги: оценка целесообразности введения в РоссииTax on Digital Services: Assessment of the Advantage of the Introduction in Russiahttps://orcid.org/0000-0003-4616-0758БергерА.BergerА.

Александра Бергер - магистр международного налогового права

Амстердам

Alexandra Berger - International Tax Manager

Amsterdam

alexkr25.11@gmail.comПолежароваЛ. В.PolezharovaL. V.

Людмила Владимировна Полежарова - доктор экономических наук, профессор департамента налогов и налогового администрирования факультета налогов, аудита и бизнес-анализа

Москва

Lyudmila V. Polezharova - Dr. Sci (Econ.), Prof. of the Department of Taxes and Tax Administration of the Faculty of Taxes, Audit and Business Analysis

Moscow

LVPolezharova@fa.ruLotus Cars Europe B. V.НидерландыLotus Cars Europe B. V.NetherlandsФинансовый университетРоссияFinancial UniversityRussian Federation2023100320232715462Copyright © Бергер А., Полежарова Л.В., 20232023Бергер А., Полежарова Л.В.Berger А., Polezharova L.V.Данная работа распространяется под лицензией Creative Commons Attribution 4.0.This work is licensed under a Creative Commons Attribution 4.0 License.https://financetp.fa.ru/jour/article/view/1987

Тематика налога на цифровые услуги (DST), применяемого в ряде зарубежных юрисдикций, остается актуальной, в научном сообществе идет активная дискуссия по вопросам введения такого налога в России. Цель исследования заключается в характеристике направлений воздействия такого налога на экономический рост для обоснования целесообразности его введения в России. Гипотеза — введение косвенного DST не приведет к изъятию части имущества иностранных цифровых гигантов в пользу российского бюджета, поскольку налоговое бремя полностью будет перенесено на российских потребителей этих услуг, что, в свою очередь, окажет негативное влияние на экономический рост отечественной экономики. Исследование теоретических основ DST и практики его применения в зарубежных странах позволило выявить несоответствие принципам нейтральности и недискриминации налогообложения, сложности налогового администрирования. С использованием экономико-математического инструментария разработана модель переноса налогового бремени при введении DST с иностранной компании на российских клиентов платформы и конечных потребителей в России. Расчетный эксперимент на примере компании Airbnb показал, что в случае введения цифрового налога в размере 3% в России потенциально ожидается рост показателя прибыли Airbnb (с которой будет уплачен налог в Нидерландах); уменьшение прибыли российских клиентов Airbnb (российских отелей); рост затрат конечных потребителей услуг Airbnb. Предположительно допустимым сценарием является перенос всего налогового бремени по цифровому налогу на отечественных налогоплательщиков в силу его косвенной природы. В результате исследования нашла подтверждение гипотеза об отсутствии экономической целесообразности введения косвенного DST в России.

The topic of digital services tax (DST), applied in a number of foreign jurisdictions, remains relevant, and there is an active discussion in the scientific community on the advisability of introducing such a tax in Russia. The purpose of the study is to characterize the directions of the impact of such a tax on economic growth for the justification of the expediency of its introduction in Russia. The hypothesis is that the introduction of indirect DST will not lead to the withdrawal of part of the property of foreign digital giants in favor of the Russian budget, since the tax burden will be completely transferred to Russian consumers of these services, which in turn will have a negative impact on the economic growth of the domestic economy. The study of the theoretical foundations of DST and the practice of its application in foreign countries has revealed its inconsistency with the principles of neutrality and non-discrimination of taxation, the complexity of tax administration. Using economic and mathematical tools, a model was developed for transferring the tax burden when introducing DST from a foreign company to Russian clients of the platform and end consumers in Russia. A simulation experiment using Airbnb as an example showed that if a digital tax of 3% is introduced in Russia, Airbnb’s profit indicator is potentially expected to grow (which will be taxed in the Netherlands); decrease in profits of Russian Airbnb clients (Russian hotels); increase in Airbnb’s end-customer costs. Presumably, tolerable scenario is that the full burden of the digital tax will be passed on to domestic taxpayers due to the indirect nature of the digital tax. As a result of the study, the hypothesis about the lack of economic feasibility of introducing indirect DST in Russia was confirmed.

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The authors declare that there are no conflicts of interest present.