Fiscal Federalism and Tax Autonomy: Digital Economy Challenges

Financial Law Review, No. 14 (2)/2019

16 Pages Posted: 16 Mar 2020

See all articles by Anna Kopina

Anna Kopina

Institute of Legislation and Comparative Law under the Government of the Russian Federation - Department of Financial, Tax and Budget Legislation

DMITRIY KOPIN

affiliation not provided to SSRN

Date Written: 2019

Abstract

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 definition of the subjects and the objects of taxation, as well as the procedure for linking the relevant objects to the territories of the sources. Th e challenges of digital economy are being actively discussed in relation to cross-border 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.

Keywords: Fiscal Federalism, Local Taxation, Tax Autonomy, Digital Economy, Tax Experiment

JEL Classification: H20, H710, K34

Suggested Citation

Kopina, Anna and KOPIN, DMITRIY, Fiscal Federalism and Tax Autonomy: Digital Economy Challenges (2019). Financial Law Review, No. 14 (2)/2019, Available at SSRN: https://ssrn.com/abstract=3539461

Anna Kopina (Contact Author)

Institute of Legislation and Comparative Law under the Government of the Russian Federation - Department of Financial, Tax and Budget Legislation ( email )

Russia

DMITRIY KOPIN

affiliation not provided to SSRN

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