Taxing Consumption in the Digital Age - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxing Consumption in the Digital Age write by Katharina Artinger. This book was released on 2020-10-16. Taxing Consumption in the Digital Age available in PDF, EPUB and Kindle. Die Digitalisierung hat enorme Auswirkungen auf die Grundidee der Mehrwertsteuer: den Austausch von Leistungen für Konsumzwecke. Die Dissertation konzentriert sich auf den Austausch von scheinbar "kostenlosen" Online-Dienstleistungen und die Zustimmung der Kunden zur Verwertung ihrer persönlichen Daten. Diese können der Mehrwertsteuer unterliegen, wobei die Bemessungsgrundlage auf Grundlage der Anbieterkosten berechnet werden muss. Die Ergebnisse basieren auf einer Analyse der EU-Mehrwertsteuer als Verbrauchsteuer im Vergleich zu anderen theoretischen Konsummodellen. Auch andere digitale Geschäftsmodelle, wie die Sharing Economy oder Bitcoins, können unter die Idee der EU-Mehrwertsteuer als Verbrauchsteuer subsumiert werden. Dissertationspreis der Nürnberger Steuergespräche e.V. 2020
Taxing Remote Sales in the Digital Age
Taxing Remote Sales in the Digital Age - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxing Remote Sales in the Digital Age write by Walter Hellerstein. This book was released on 2016. Taxing Remote Sales in the Digital Age available in PDF, EPUB and Kindle. This Article addresses three fundamental questions raised by the taxation of remote sales in the digital age from a global perspective, but focuses on the implications, if any, of the answers to these questions in the global context for the U.S. subnational retail sales tax. First, should remote sales be taxed under a consumption tax? Second, if the answer to the first question is “yes,” where should such sales be taxed? Third, how can remote sales be taxed effectively under a consumption tax in the digital age?
Taxing Goods and Services in a Digital Era
Taxing Goods and Services in a Digital Era - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Taxing Goods and Services in a Digital Era write by D.R. Agrawal. This book was released on 2021. Taxing Goods and Services in a Digital Era available in PDF, EPUB and Kindle. Taxing consumption in the digital economy poses unique challenges for fiscal authorities. Recent institutional reforms, such as states changing remittance rules for the sales and use tax following the Supreme Court decision in South Dakota v. Wayfair, were enacted to increase tax revenue collections and create a more neutral tax system. Although these reforms induced more remote vendors to remit taxes on a destination basis, the revenue gains were modest, consistent with most large online vendors remitting taxes prior to the reforms. Instead, following the recent large shock to online shopping from the COVID-19 pandemic, the shift to destination-based taxation has redistributed revenues between large and small local jurisdictions. Increased online shopping raises revenue growth in small jurisdictions while contracting revenues in large jurisdictions. But Wayfair is not the end of the story: technological changes that induce new consumption patterns promise new challenges for fiscal authorities. Critical challenges for the next decades include limiting administrative and compliance costs of enforcing taxes in a digital world, determining filing thresholds, dealing with online marketplaces and facilitators, and taxing the consumption of digital services from two-sided platforms. With respect to digital services, the authors discuss whether consumption taxes should be imposed on both monetized platforms and nonmonetized platforms, such as social media, and the mechanisms for doing so.
OECD/G20 Base Erosion and Profit Shifting Project Addressing the Tax Challenges of the Digital Economy
OECD/G20 Base Erosion and Profit Shifting Project Addressing the Tax Challenges of the Digital Economy - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook OECD/G20 Base Erosion and Profit Shifting Project Addressing the Tax Challenges of the Digital Economy write by OECD. This book was released on 2014-09-16. OECD/G20 Base Erosion and Profit Shifting Project Addressing the Tax Challenges of the Digital Economy available in PDF, EPUB and Kindle. This book presents an analysis of the challenges the spread of the digital economy poses for international taxation.
Tax Theory Applied to the Digital Economy
Tax Theory Applied to the Digital Economy - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Tax Theory Applied to the Digital Economy write by Cristian Óliver Lucas-Mas. This book was released on 2021-03-10. Tax Theory Applied to the Digital Economy available in PDF, EPUB and Kindle. Digital technology allows businesses to operate in a country without a physical presence, which poses challenges for traditional taxation. The digital debate focuses on direct taxation and the creation of new taxing rights arising from the tax claims of market jurisdictions on income obtained by foreign digital suppliers conducting business therein without any physical presence. Tax Theory Applied to the Digital Economy analyzes the tax-disruptive aspects of digital business models and reviews current tax initiatives in light of traditional tax theory principles. The analysis concludes that market countries’ tax claims are unsubstantiated and contravene the most basic foundations of tax theory, giving rise to a series of legal, economic, tax policy, and tax administration issues that policy makers cannot overlook. The authors propose establishing a digital data tax (DDT) that is a license-type consumption tax, rather than an income tax, on the international supply of Internet bandwidth to access digital markets. The DDT can be applied either globally or unilaterally, and could become a significant source of tax revenues for market jurisdictions. It is aligned with tax principles and it does not conflict with other tax initiatives: the DDT taxes foreign digital companies as consumers, while income tax proposals tax them as suppliers. The authors also propose creating a new global internet tax agency (GITA) under the auspices of the United Nations that would provide a neutral forum for political discussion and technical assistance in the area of digital taxation. The digital economy is a global phenomenon that requires a global solution: the creation of global taxing mechanisms and global institutions that provide technical assistance and support for successful global implementation. The book explains difficult technical concepts in plain language and contributes to the digital tax debate in a way that can be understood by anyone. Such understanding is essential to obtaining global support, achieving tax compliance, and fostering multilateral tax cooperation.
