VAT ON CROSS-BORDER SUPPLY OF E-SERVICES IN RUSSIA: EFFECTIVENESS, EFFICIENCY AND COMPARISON WITH THE BEST PRACTICES
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Оригинальность работы 91%
Table of Contents
Introduction ......................................................................................................................................................4
1. Nature of Digital Supply ...........................................................................................................................6
2. Overview of Tax Designs for Digital Supplies ........................................................................................8
2.1.Overview .............................................................................................................................................8
2.1.1.Origin Versus Destination Principle ........................................................................................11
2.1.2.Control ......................................................................................................................................14
2.2. Comparative analysis of taxing B2B/B2C transactions in Russia and abroad ..........................16
2.2.1.Foreign Experience ..................................................................................................................16
2.2.2.Russian Experience ..................................................................................................................24
2.2.3.Taxing B2B/B2C Transactions in Russia and Abroad ...........................................................33
3. Issues in Taxing Digital Supply ..........................................................................................................42
3.2.Issues .............................................................................................................................................42
3.3.B2B Transactions. Russia ............................................................................................................42
3.4.B2C Transactions .........................................................................................................................45
4.Suggestions ...........................................................................................................................................51
Conclusion ........................................................................................................................................................58
Bibliography ....................................................................................................................................................61
Appendix 1.......................................................................................................................................................69
5
We use theoretical qualitative methods to answer these questions. We conduct a systematic literature review, apply deduction and induction, synthesize the information to provide a coherent analysis of the situation.
We expect this paper to have both theoretical and practical implications. We will contribute to the international discussion of the digital taxation. Currently, many countries are adopting the analyzed set of principles; therefore, the challenges faced by the non-OECD country and ways to surmount them are noteworthy to the global community. Moreover, we will suggest certain policy changes to increase the efficiency of the Russian VAT on cross-border digital services. Our suggestions might be used by the local authorities or by future researchers.
68
The Ministry of Finance of the Russian Federation. The Letter of the Ministry of Finance of the Russian Federation from 05.04.2019 № 03-07-08/24055, (2019). Moscow.
The OECD (2018), Model Tax Convention on Income and Capital 2017 (Full Version), OECD Publishing. https://doi.org/10.1787/g2g972ee-en
Tikhonova, A. (2018). Nalog na Google: kak ne sdelat shag nazad v blizhaishem buduschem? [Google tax: how to avoid stepping back in the near future?] . International Accounting, 21(19), 1129–1139.
Tissot, D., & Kabanova, M. (2019). VAT for foreign e-services providers: the Russian tax authorities' new approach. C/M/S Law&Tax. Retrieved from https://www.cms-lawnow.com/ealerts/2019/06/vat-for-foreign-eservices-providers-the-russian-tax-authorities-new-approach
Turina, A. (2018). Which "Source Taxation" for the Digital Economy? Intertax, 46(6/7).
WTO. (1999). Subsidies and Countervailing Measures overview. WTO. Retrieved from https://www.wto.org/english/tratop_e/scm_e/subs_e.htm
Оригинальность работы 91%
Table of Contents
Introduction ......................................................................................................................................................4
1. Nature of Digital Supply ...........................................................................................................................6
2. Overview of Tax Designs for Digital Supplies ........................................................................................8
2.1.Overview .............................................................................................................................................8
2.1.1.Origin Versus Destination Principle ........................................................................................11
2.1.2.Control ......................................................................................................................................14
2.2. Comparative analysis of taxing B2B/B2C transactions in Russia and abroad ..........................16
2.2.1.Foreign Experience ..................................................................................................................16
2.2.2.Russian Experience ..................................................................................................................24
2.2.3.Taxing B2B/B2C Transactions in Russia and Abroad ...........................................................33
3. Issues in Taxing Digital Supply ..........................................................................................................42
3.2.Issues .............................................................................................................................................42
3.3.B2B Transactions. Russia ............................................................................................................42
3.4.B2C Transactions .........................................................................................................................45
4.Suggestions ...........................................................................................................................................51
Conclusion ........................................................................................................................................................58
Bibliography ....................................................................................................................................................61
Appendix 1.......................................................................................................................................................69
Introduction
The global tax system has been constantly developing, but most of its core principles were designed prior to the digitalization and globalization processes. Thus, the weaknesses of outdated rules have impeded the integration and growth of national economies. Taxation gaps and mismatches (especially in the cross-border trade) have allowed companies to minimize their tax burden, consequently eroding national tax bases. Therefore, issues of base erosion and profit shifting (BEPS) have been emerging in the international political agenda for several decades (Kingson, 1981; OECD, 2015).
There is no worldwide consensus on the design of the digital taxation. The OECD’s model of the VAT on digital services in the cross-border context prevails in the realm of indirect taxes. The value-added tax is of vital importance for the countries as almost 20% of budget revenues on average come from VAT (OECD, 2018).
Non-OECD countries are usually the followers, but not the drivers of the reform, although they have sovereignty to alter the amendment. Russia has chosen to partially implement the proposed practices but introduced alternative solutions as well.
Both domestic and international practices evolve rapidly; therefore, this study aims to eliminate gaps in the understanding of the recent shifts in taxation mechanisms. The study contributes to the discussion of VAT rules on cross-border digital services in Russia by answering the following research questions:
The global tax system has been constantly developing, but most of its core principles were designed prior to the digitalization and globalization processes. Thus, the weaknesses of outdated rules have impeded the integration and growth of national economies. Taxation gaps and mismatches (especially in the cross-border trade) have allowed companies to minimize their tax burden, consequently eroding national tax bases. Therefore, issues of base erosion and profit shifting (BEPS) have been emerging in the international political agenda for several decades (Kingson, 1981; OECD, 2015).
There is no worldwide consensus on the design of the digital taxation. The OECD’s model of the VAT on digital services in the cross-border context prevails in the realm of indirect taxes. The value-added tax is of vital importance for the countries as almost 20% of budget revenues on average come from VAT (OECD, 2018).
Non-OECD countries are usually the followers, but not the drivers of the reform, although they have sovereignty to alter the amendment. Russia has chosen to partially implement the proposed practices but introduced alternative solutions as well.
Both domestic and international practices evolve rapidly; therefore, this study aims to eliminate gaps in the understanding of the recent shifts in taxation mechanisms. The study contributes to the discussion of VAT rules on cross-border digital services in Russia by answering the following research questions:
- Is Russian VAT on digital services consistent with the stated objectives?
- Is Russian VAT on digital services efficient and to what extent?
- Which practices of indirect taxation on digital commerce can be adopted to improve the existing VAT regulations in Russia?
5
We use theoretical qualitative methods to answer these questions. We conduct a systematic literature review, apply deduction and induction, synthesize the information to provide a coherent analysis of the situation.
We expect this paper to have both theoretical and practical implications. We will contribute to the international discussion of the digital taxation. Currently, many countries are adopting the analyzed set of principles; therefore, the challenges faced by the non-OECD country and ways to surmount them are noteworthy to the global community. Moreover, we will suggest certain policy changes to increase the efficiency of the Russian VAT on cross-border digital services. Our suggestions might be used by the local authorities or by future researchers.
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66
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