Academic Scientific JournalsFiscal federalism and tax autonomy. Digital economy challenges
DOI:
https://doi.org/10.4467/22996834FLR.19.006.10767Keywords:
fiscal federalism, local taxation, tax autonomy, digital economy, tax experimentAbstract
The delimitation of tax administrating powers between the state and its parts (subjects, lands, etc.) has an important role in the foundation of the tax system of any state, regardless of whether it is unitary or federal.
Digital economy is, above all, the emergence of new forms of management, which require a different procedure for the defi nition of the subjects and the objects of taxation, as well as the procedure for linking the relevant objects to the territories of the sources.
The challenges of digital economy are being actively discussed in relation to crossborder operations and transnational companies on an international level, such interest has become particularly relevant aft er the development of the OECD BEPS plan.
Nonetheless, digital economy also represents a challenge for domestic relations regarding tax management. In this article, taking as an example the Russian Federation, we will illustrate emerging problems in this area and describe the attempts at solving them.
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