Особенности налогообложения цифровой финансовой предпринимательской деятельности
Сайфиева С.Н.1, Ремезова М.Ю.1
1 ФГБНУ «Институт проблем рынка» РАН
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Journal paper
Economics and society: contemporary models of development (РИНЦ)
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Volume 9, Number 1 (January-March 2019)
Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=38479962
Cited: 2 by 07.12.2023
Abstract:
Purpose: to study the specifics of taxation of digital financial entrepreneurship basis of modern research. Materials and methods: the research methods are general scientific methods of analysis and synthesis in the field of taxation, which used to understand the functional purpose of cryptocurrency; a systematic approach to justify the introduction of blockchain into the practice of taxation of digital financial business. Results: the role and importance of digital financial entrepreneurship in the tax system of the Russian Federation. Designated features of its taxation. Conclusions: digital financial entrepreneurship involves the penetration of information technologies in industrial production, business processes, marketing and as a separate segment, the world average is 60% of virtual services [4, p. 38]. Based on digital economy is based on the technology of the blockchain (the blockchain) and products created on the basis of cryptocurrencies, based on their ICO (Initial Coin Offering), mining. The specifics of alternative financing by a digital financial asset – an asset in electronic form, generated by cryptographic (cryptographic) means (cryptographic money, tokens) through the ICO mechanism are considered. Analyzed the main tax regimes of the Russian tax system in relation to the taxation of digital financial business. It substantiated that, like any business that derives profit from its activities, it taxed. Application: the findings and research results used in developing recommendations in the field of taxation of digital financial business.
Keywords: digitalization, digital economy, innovative development, taxation, entrepreneurship, financial activities
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