Development of Russian Tax Legislation in the Field of Electronic Services (“Google tax”)

This work is devoted to a dogmatic study of the nature of the “Google tax”, which may contribute to a deeper understanding of the essence of the mechanism used by authorized state bodies and taxpayers, as well as an attempt to propose ways and methods to improve the taxation mechanism of electronic services in order to increase the level of transparency and convenience of the process of calculating and paying tax. The paper analyzes the prerequisites for the appearance of the “Google tax” and identifies its unique characteristics; assesses the quality of the existing taxation mechanism and its effectiveness in Russia; a critical review of the activities of state financial bodies is carried out, aimed at clarifying the rights and obligations of taxpayers of the “Google tax”; identifies existing problems with the taxation of electronic services. It is shown that the introduction of the “Google tax” is a natural stage in the development of the tax system in modern society; that modern tax legislation is imperfect and has drawbacks in the field of taxation of electronic services; that the indicated in the paper problems can be solved not only by the legislator, but also by the financial authorities and the judiciary.