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Fiscal Jurisdiction in the Modern Economy: a Legal Research

ФИО студента: Anastasiya Venediktova

Руководитель: Elena Ryabova

Кампус/факультет: Faculty of Law

Программа: Financial, Tax and Customs Law (Master)

Год защиты: 2019

The presented graduation thesis is devoted to one of the most topical subjects of the modern international tax law. The thesis is aimed at answering the question whether the specific conditions of the modern economy require the global change into the state tax jurisdiction rights and the allocation of taxing rights between the residence state and the source state. The tasks of the research consisted of checking few assumptions connected with the analysis of contradictions between the tax systems based on territorial principle and personal principle and detection of digital economy business models which lead to non-taxation of income in any jurisdiction of operation, feasibility study of new criteria for extending tax jurisdiction of the source state over the income generated within digital economy. Methodologically the thesis is based on systematic analysis, formally-dogmatic method (by the analysis of the doctrine, projects of the normative acts, court practice), historical, comparative law and dialectic methods. Within the scope of the thesis, the author analyzed the approaches to the concept of state sovereignty and tax jurisdiction of the state, formulated the conclusions of the inexpediency of changing the criteria of tax jurisdiction for the purposes of taxing the digital economy. The author advocates the opinion that the most important task within the allocation of taxing rules is the conformity to the principle of justice, which excludes non-taxation. The author came to the conclusion that it is impossible to determine the universal allocation criteria for the allocation of income generated within the digital economy to the residence state or to the source state and therefore suggests to tax digital economy through the mechanism of information exchange.

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