Abstract
The article is devoted to analyze legal models of IT taxation in the advanced countries of the world. It is determined that the main way of selling the results of IT-activities is electronic commerce. The article analyzes the basic definition of electronic commerce. The author uses the anthroposociocultural approach in tax law as the basis of the methodology of the study of the problems posed. This approach allows us to see the taxation problems, in particular electronic commerce, including the local level from a new point of view. Author analyzes the model of minimal intervention and the model of hard regulation as two main models of IT taxation. The author pays special attention to the analysis of the legal regulation of electronic commerce taxation in Switzerland as a country-standard of local taxation. The article defines the main levels of taxation in Switzerland and outlines the benefits of using such a system of legal regulation of taxation. The author observes American and European models of legal regulation of electronic commerce. The link of the necessity of taxation of electronic commerce and the observance of the human right to taxes is revealed in the article. The article includes the analysis of the advantages and disadvantages of legal models of electronic commerce taxation used in the advanced countries. The conclusion is drawn about the main advantages of using the experience of the legal model of hard regulation of IT taxation in Ukraine.
Highlights
IntroductionAs well as law in general, belongs to a priori systemic phenomena of reality [1]
Tax law, as well as law in general, belongs to a priori systemic phenomena of reality [1]
A legal model of strict state regulation of taxation of IT activities can lead to the reduce of the size of foreign investment, but its use has its advantages from the standpoint of anthroposociocultural approach and human right to taxes
Summary
As well as law in general, belongs to a priori systemic phenomena of reality [1]. Already from the first paradigm of the general theory of systems, which was called the "part-whole" and was arranged by Aristotle, follows that the complex phenomena should be investigated systematically, because in all such cases, "an integer greater than the sum of its parts" [3: 113] This is the so-called axiom of emergence. The author cites the above, in the system as integrity there are certain qualities that are not specific to any of its elements in particular This paradigm has long been used to describe and explain the emergence of system qualities, or, as the creators of the theory of systems express, "effects of the system", and successfully applied in the analysis of any systemic phenomena [3: 114]
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