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Superiority of the VAT to Turnover Tax as an Indirect Tax on Digital Services
National Tax Journal ( IF 1.8 ) Pub Date : 2019-12-01 , DOI: 10.17310/ntj.2019.4.10
Karl Russo

Countries seeking to address the challenges of taxation in a digitalizing economy have proposed or enacted indirect digital services taxes (DSTs) rather than income taxes in part to attempt to avoid violating international income tax treaty obligations while targeting certain business activity. DSTs are likely to have a similar incidence to the value-added tax (VAT) in raising prices to final consumers; indeed, the DST could be viewed as a special higher rate VAT on digital services. However, the general VAT is superior on efficiency grounds to these targeted turnover taxes (i.e., taxes on gross revenues). Turnover taxes are more likely to distort production decisions by firms and to risk cascading and double taxation. This paper explores possible economic rationales for a special higher rate of indirect tax: taxing leisure complements, taxing items with higher costs of avoidance or evasion, and taxing items that generate negative externalities. It is far from clear that any of these conditions hold in the case of digital services. The administrative and other concerns with implementing a higher rate tax weigh against doing so even if the case could be made. The broader international community continues to seek a consensus-based long-term solution for addressing the tax challenges of the digitalizing economy. The economic analysis here suggests that countries that wish to act in the interim may achieve superior outcomes by continuing efforts to ensure the general VAT system applies effectively to digital services rather than by taxing turnover of digital services.

中文翻译:

增值税比数字服务间接税更胜于营业税

寻求解决数字化经济中的税收挑战的国家已经提议或颁布了间接数字服务税(DST)而不是所得税,部分目的是在针对某些商业活动的同时避免违反国际所得税条约义务。在为最终消费者提高价格时,DST的发生率可能与增值税(VAT)相似;实际上,DST可以看作是数字服务上的特别高税率增值税。但是,从效率方面考虑,一般增值税要比这些目标营业税(即总收入税)优越。营业税更可能扭曲企业的生产决策,并有可能导致级联和双重征税。本文探讨了针对较高间接税率的可能的经济原理:对休闲补品征税,对逃避或逃税成本较高的商品征税,对产生负面外部性的商品征税。尚不清楚这些条件是否适用于数字服务。即使可能,在行政上和其他方面对实施更高税率的税收也不利于这样做。广大国际社会继续寻求基于共识的长期解决方案,以应对数字化经济带来的税收挑战。这里的经济分析表明,希望在此期间采取行动的国家可以通过继续努力确保一般增值税系统有效地应用于数字服务而不是对数字服务的营业额征税,来取得更好的结果。尚不清楚这些条件是否适用于数字服务。即使可能,在行政上和其他方面对实施更高税率的税收也不利于这样做。广大国际社会继续寻求基于共识的长期解决方案,以应对数字化经济带来的税收挑战。这里的经济分析表明,希望在此期间采取行动的国家可以通过继续努力确保一般增值税系统有效地应用于数字服务而不是对数字服务的营业额征税,来取得更好的结果。尚不清楚这些条件是否适用于数字服务。即使可能,在行政上和其他方面对实施更高税率的税收也不利于这样做。广大国际社会继续寻求基于共识的长期解决方案,以应对数字化经济带来的税收挑战。这里的经济分析表明,希望在此期间采取行动的国家可以通过继续努力确保一般增值税系统有效地应用于数字服务而不是对数字服务的营业额征税,来取得更好的结果。广大国际社会继续寻求基于共识的长期解决方案,以应对数字化经济带来的税收挑战。这里的经济分析表明,希望在此期间采取行动的国家可以通过继续努力确保一般增值税系统有效地应用于数字服务而不是对数字服务的营业额征税来取得更好的结果。广大国际社会继续寻求基于共识的长期解决方案,以应对数字化经济带来的税收挑战。这里的经济分析表明,希望在此期间采取行动的国家可以通过继续努力确保一般增值税系统有效地应用于数字服务而不是对数字服务的营业额征税,来取得更好的结果。
更新日期:2019-12-01
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