Taxation of business income from the use of digital information and communication technologies
- 10.2991/iscde-19.2019.17How to use a DOI?
- blockchain, mining, virtual currency, cryptocurrency, bitcoin, crypto-business, taxation, digital economy, crypto-economy, information and communication technologies
In this article, the subject of the study is the tax burden of organizations engaged in new activities using digital information and communication technologies. The purpose of the work is to determine the features of the crypto economy, which should be taken into account in the development of measures of tax regulation of organizations in the field of digital economy. It is established that the transformation of approaches to the exchange of information, allowing economic agents to make transactions on the basis of digital platforms that are not tied to the geographical borders of States, reduces the need for legal entities and individuals in the delegation of authority to the state as an institution of power. Systematized foreign practice of direct taxation of income of economic agents from the sale of cryptocurrencies, which allowed to identify promising areas of development of tax regulation in Russia. The analysis of the conceptual scenarios of taxation of crypto income is given and the conclusion is made about the expediency of deferred recognition of the object of taxation in the creation of cryptocurrency in order to reduce the tax risks of users.
- © 2019, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - E.A. Smorodina AU - O.A. Boytush AU - M.I. Lvova PY - 2019/12 DA - 2019/12 TI - Taxation of business income from the use of digital information and communication technologies BT - Proceedings of the International Scientific and Practical Conference on Digital Economy (ISCDE 2019) PB - Atlantis Press SP - 755 EP - 759 SN - 2352-5428 UR - https://doi.org/10.2991/iscde-19.2019.17 DO - 10.2991/iscde-19.2019.17 ID - Smorodina2019/12 ER -