Taxation of the IT Industry: Features, Problems and Directions of Development
- 作者: Moroz V.V.1, Yakovleva E.E.1
-
隶属关系:
- Financial University under the Government of the Russian Federation
- 期: 卷 20, 编号 1 (2024)
- 页面: 203-210
- 栏目: Finance
- URL: https://journals.eco-vector.com/2541-8025/article/view/633421
- EDN: https://elibrary.ru/EDXJEC
- ID: 633421
如何引用文章
开放存取
##reader.subscriptionAccessGranted##
详细
The purpose of the study is to analyze the unique features of taxation in the industry, in particular, to identify problems and determine the prospects for its development in Russia at the present time. To achieve this goal, the following tasks were set: analysis of the procedure and the procedure itself in relation to tax benefits provided to IT companies, consideration of these benefits, highlighting the main problems in terms of taxation of the IT sector, as well as determining the direction of development of taxation of the IT industry. Research methodology. The following methods were used in this study: comparison, dynamic analysis, system analysis, induction, classification.
全文:
作者简介
Victor Moroz
Financial University under the Government of the Russian Federation
编辑信件的主要联系方式.
Email: mvv88@list.ru
SPIN 代码: 4495-5016
Cand. Sci. (Econ.), Associate Professor, Professor of the Department of Taxes and Tax Administration
俄罗斯联邦, MoscowEkaterina Yakovleva
Financial University under the Government of the Russian Federation
Email: prostoekaterinayakovleva@yandex.ru
SPIN 代码: 1468-6000
Faculty of Taxes, Audit and Business Analysis
俄罗斯联邦, Moscow参考
- The Ministry of Digital Development extended the accreditation of 17 thousand IT companies [Electronic resource]. URL: https://digital.gov.ru/ru/events/45965/ (access date: 01/06/2024).
- Moroz V.V. Characteristics of tax control carried out by the tax authorities of Russia // Problems of economics and legal practice. 2015. No. 6. P. 205.
- Tax Code of the Russian Federation (Part One) dated July 31, 1998 No. 146-FZ (as amended on December 19, 2023).
- The list and scope of application of benefits for IT business is expected to expand [Electronic resource]. URL: https://assets.ey.com/content/dam/ey-sites/ey-com/en_ru/topics/tax/tax-messenger/2022/03/ey-list-of-the-most-important- russian-counter-sanctions-22-march-2022-tax-eng.pdf (date of access: 01/06/2024).
- Decree of the Government of the Russian Federation dated February 22, 2023 No. 296 “On amendments to the Regulations on state accreditation of Russian organizations operating in the field of information technology.”
- Decree of the Government of the Russian Federation dated September 30, 2022 No. 1729 “On approval of the Regulations on state accreditation of Russian organizations operating in the field of information technology” (as amended on February 22, 2023).
- Order of the Federal Tax Service of Russia dated 05/07/2018 No. ММВ-7-13/249@ «On approval of the form of notification of controlled transactions, the format for submitting a notification of controlled transactions in electronic form, the procedure for filling out the form of a notification of controlled transactions, as well as the procedure for submitting a notification on controlled transactions in electronic form and invalidation of the order of the Federal Tax Service of Russia dated July 27, 2012 No. ММВ-7-13/524@» (as amended on July 16, 2020).
- Decree of the President of the Russian Federation dated May 7, 2018 No. 204 «On national goals and strategic objectives of the development of the Russian Federation for the period until 2024».
- Decree of the President of the Russian Federation dated July 21, 2020 No. 474 «On the national development goals of the Russian Federation for the period until 2030».
- Efficiency of the work of the Federal Tax Service of Russia [Electronic resource]. URL: https://www.nalog.gov.ru/rn77/related_activities/statistics_and_analytics/effectiveness/ (access date: 01/07/2024).
补充文件
