Improving models of Tax Administration of digital Companies' Income from Commercial Activities on the Territory of the Russian Federation

Abstract

In the article, the author examines the problems of taxation of income of foreign digital companies faced by the tax administrations of the countries of the world, including the Russian Federation. The subject of the study is modern models of income taxation of foreign digital companies operating in Russia and the world.The purpose of the article is to develop new approaches to the tax administration of the income tax of foreign digital companies in the Russian Federation, both for the long term and to ensure the fiscal interests of the country in the near future. Within the framework of the article, the author examines the modern concept of a permanent representative office of a foreign company, and also highlights the reasons why this concept is not applicable to organizations engaged in e-commerce. The author also gives an assessment of the feasibility of introducing a digital tax in Russia. В The scientific novelty of the work is expressed in the concept of the formation of a permanent representative office of a foreign digital company developed by the Author, as well as in proposals for its introduction into the tax system of the Russian Federation. In addition, the author gives recommendations on the introduction of a digital tax in Russia, develops the main elements of the proposed tax, such as: the object of taxation, the tax base, the tax rate, the tax period and tax benefits for this tax. Also, in order to assess the feasibility of introducing a digital tax by the Author in the conditions of limited open analytical data on cross-border e-commerce in Russia, an assessment of the economic effect for the country from the introduction of this tax is given.