|
||||
ISSN (Online) 2542-2081 Contacts: Postal address: 20, Myasnitskaya str., Moscow, Russia 101000 National Research University Higher School of Economics International Organisations Research Journal (IORJ) editors office Actual address: office 417, bld. 17, Malaya Ordynka, Moscow |
Andrei ShelepovReview of the IMF Working Paper “Tec(h)tonic Shifts: Taxing the “Digital Economy”
2020.
Vol. 15.
No. 4.
P. 204–209
[issue contents]
The working paper is devoted to the issues of taxation in the digital economy. The main focus is on the concept of "user value". The authors argue that the widespread adoption of this concept has led to developing new approaches to calculating this value and the subsequent taxation of companies that profit from the use of user data.
Citation:
Shelepov A. (2020) Review of the IMF Working Paper “Tec(h)tonic Shifts: Taxing the “Digital Economy”. International Organisations Research Journal, vol. 15, no 4, pp. 204–209 (in Russian).
Keywords:
corporate taxation;
digitalization
|
|||
![]() |