УНИФИЦИРОВАННЫЙ ПОДХОД ОЭСР К НАЛОГООБЛОЖЕНИЮ ТНК: МОДЕЛЬ ПЕРЕРАСПРЕДЕЛЕНИЯ НАЛОГОВОЙ БАЗЫ, ПРОГНОЗИРОВАНИЕ И ОЦЕНКА

Abstract

The article provides a qualitative and quantitative diagnostics of the OECD unified approach to the taxation of transnational companies in the context of the digitalization of the economy. An analysis of a sample of the world’s largest companies by consolidated revenue and the application of the author’s methodology for calculating tax revenues made it possible to determine the expected revenues for Russia from the implementation of the OECD proposal. The proposed methodology can be used to assess the attractiveness of the proposal for forecasting tax revenues for the Russian budget for planning periods. Key challenges are identified that prevent the application of new rules to a larger number of companies and the formation of a larger tax base to be distributed between the countries where users are located.