Globalization and tax policy

Neumann, Rebecca; Holman, Jill A.; Alm, James

doi:10.1016/j.najef.2009.02.001

Cited by 39 publications

(7 citation statements)

References 22 publications

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“…One of the most important issues in taxation is the balance of spending the tax on infrastructure investment and improving the public utility system which is necessary for economic growth. For stability in national taxation, not only the taxation must follow the fundamental of efficient taxation but also agreeable and suitable with the national economic conditions [26].…”

Section: Adam Smith's Taxation and Oecd E-commerce Taxation Principlesmentioning

confidence: 99%

A Conceptual Model of E-Commerce Taxation Using a Circular Model for E-Commerce Sustainability

Noamna

Kiattisin

2020

JMM

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E-Commerce tax is among the most crucial factors affecting E-Commerce growth and information and communication technology, including playing a vital role in facilitating the global commerce market. This study aimed to investigate the relationship between ICT development by using the ICT development index (IDI) and E-Commerce diffusion is an effect on E-Commerce taxation principles. The paper was proposed as a new approach and initiatives for implementing E-Commerce development through the circular model for E-Commerce sustainability (CMES). The online questionnaires for the survey were used to gather data via social media, i.e. Facebook, Line and Instagram. The data were gathered from a sample of 308 people who sell products and services through online commerce in Thailand. Exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) were used to validate and measure the construction of the questionnaires. The relationship among the ICT development index, E-Commerce diffusion and the E-Commerce taxation principles was proved to apply successfully to the structural equation modelling (SEM) technique. The results showed that the ICT development index (IDI) has a positive influence on E-Commerce diffusion and E-Commerce taxation principles. Further, the results indicated that E-Commerce diffusion has a positive effect on E-Commerce taxation principles, and hence are significant.

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Section: Adam Smith's Taxation and Oecd E-commerce Taxation Principlesmentioning

confidence: 99%

A Conceptual Model of E-Commerce Taxation Using a Circular Model for E-Commerce Sustainability

Noamna

Kiattisin

2020

JMM

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“…Национальные правительства, такие как Германия, вводят строгие правила для социальных сетей, чтобы запретить ненавистнические высказывания и фальшивые новости 9 . Такие города, как Амстердам и Барселона, Берлин, Бордо, Брюссель, Краков, Мюнхен, Париж, Валенсия и Вена, установили ограничения на краткосрочную онлайн-аренду, ограничивая свободное господство Airbnb, защищая справедливый рынок жилья 10 . Муниципалитеты, школы и больницы заключают контракты с крупными технологическими гигантами, такими 8 Organization for Security and Co-operation in Europe (OECD).…”

Section: дискуссия о влиянии цифровых проблем на справедливость налогообложенияunclassified

“…Кроме того, может меняться и структура налоговых платежей (снижение поступлений от налогообложения таких налоговых баз, как капитал и квалифицированная рабочая сила), в то время как имущественные налоги будут вынужденно расти. Выдвигаются предположения о том, что должна быть некоторая конвергенция в налоговых ставках в определениях налоговых баз различных стран (стран одного региона) (Neumanna et al, 2009). Несомненным выводом является тот факт, что итоговым результатом налоговой конкуренции будет ограничение способности государств (особенно развивающихся) в обеспечении населения общественными благами.…”

Section: налоговая конкуренция государствunclassified

Section: Introductionunclassified

“…Актуальность справедливого налогообложения и распределения доходов подтверждается тем, что уже почти считается доказанным тезис о том, что одновременно цифровизация и глобализация снижают способность правительств собирать налоги (Neumanna, Holmana, Almb, 2009). Тем не менее это не так, несмотря на то что ряд правительств активно использует возможности получения дополнительного дохода за счет «налоговой конкуренции» как привлекательности той или иной юрисдикции (Neumanna et al, 2009). Но оппортунистическую модель поведения исповедуют и крупные компании, оптимизируя налоговые выплаты, с одной стороны, и используя переговоры в ВТО для того, чтобы избежать уплаты налогов на территориях продаж (Cheng & Brandi, 2019) (James, 2019).…”

Section: Introductionunclassified

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Digital challenges and tax equity

Stepnoff

Kovalchuk

2020

DLJ

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Historically, tax reforms have always been a response to societal transformations, which aim to modernize relations between states, businesses and citizens. The contemporary digital transformations of social relations intensified by globalization have become another challenge. The tax system has been at the centre of ongoing changes. Consequently, there arises a need for reforms of tax systems. Likewise, it is necessary to reassess and review the principles ensuring the efficiency of such systems.The research aim is to investigate the impact of the digital society and economy on tax equity. This purpose also includes a critical analysis and a summary of the ways in which tax systems in different countries and corporations respond to digital challenges. The challenges in question are associated with tax burden on the activity of the abovementioned entities when they implement business models in virtual reality.The research methodology is based on the fundamental principles of the Russian tax law with particular regard to the mandatory elements of taxation. Additionally, the research method involves the classical principles of taxation such as equity, certainty, convenience and economy. The authors have also developed an original approach to consider the formation of excess profits by digital companies and digital rentiers.The analysis of the terms ‘digital presence’, ‘market jurisdiction’ was conducted with due consideration of jurisdiction in digital markets directly related to the activity of digital platforms. The paper also examined the potential opportunities and dangers that arise in the process of automated payment of taxes in each deal. Furthermore, specific problems regarding the determination of border crossing by an intangible asset or a provided service which can consist of both a tangible asset and a digital service were addressed. The research on the impact of digital solutions in business was performed in conjunction with the analysis of the European approach to similar issues. In accordance with the European framework, attribution of profits to the jurisdictions of those countries where consumers reside establishes the principles of equity. Based on this evidence, therefore, it was demonstrated that it is becoming a fundamental necessity in modern society to increase tax certainty of virtual businesses despite the opportunist attitude of some companies (with respect to national governments) as well as governments (with respect to the global economy). As taxpayers’ physical presence in a particular jurisdiction to generate profits which form the tax base is no longer required, a balance between national tax systems and the appearance of supranational taxation should be found. This objective poses a risk of failing to provide conditions necessary to ensure tax equity.The thesis that tax competition exists in countries and various territories was supported, which enabled the authors to demonstrate potential of concerted effort to develop supranational taxation aimed at tax equity restoring. Furthermore, such mandatory elements of taxation as ‘object of taxation’, ‘tax base’, ‘tax rate’ are still valid in the digital world. At the same time the evolution of business models used by digital and supranational companies, servicization of the economy, digital service development and smart products creation require revising the definitions of these terms.

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Economic Globalization and Local Public Finance

Nath

Madhoo

2022

Vanishing Borders of Urban Local Finance

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Globalization and tax policy

Cited by 39 publications

References 22 publications

A Conceptual Model of E-Commerce Taxation Using a Circular Model for E-Commerce Sustainability

A Conceptual Model of E-Commerce Taxation Using a Circular Model for E-Commerce Sustainability

Digital challenges and tax equity

Economic Globalization and Local Public Finance

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