Legal Models of IT Taxation

Kateryna Solodan ()
Additional contact information
Kateryna Solodan: PhD student of the Department of public law, Faculty of Law, Yuriy Fedkovych Chernivtsi National University, Chernivtsi, Ukraine

European Journal of Law and Public Administration, 2018, vol. 5, issue 2, 79-91

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.

Keywords: Electronic commerce; legal regulation of taxation of IT-activities; legal regulation of taxation of electronic commerce; legal models of taxation; human right to taxes. (search for similar items in EconPapers)
JEL-codes: H7 K10 K15 K33 (search for similar items in EconPapers)
Date: 2018
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://lumenpublishing.com/journals/index.php/ejlpa/article/view/861 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:lum:ejlpa1:v:5:y:2018:i:2:p:79-91

DOI: 10.18662/eljpa/44

Access Statistics for this article

More articles in European Journal of Law and Public Administration from Editura LUMEN
Bibliographic data for series maintained by Antonio Sandu ().