IMPROVEMENT OF TAXATION AND ADMINISTRATION OF INCOME OF INDIVIDUALS RECEIVED FROM SOURCES EXISTING IN DIGITAL FORM

Abstract

Deepening digitalization leads to increasing involvement of people in pastimes and activities on various platforms, and, accordingly, a significant increase in the income of individuals from YouTube (YouTube), VK, and other similar sources of income through subscriptions, donations, advertising, etc. The changes that began in Russia in the spring of 2022, changes in the composition of digital income sources (change in the number of foreign sources, reorientation to Asian platforms, and the growth in the number of popular Russian platforms), do not change the essence of the situation with the need to control digital income. The coronavirus pandemic has changed many areas of life and the activities of individuals, companies, and countries. It should be noted that the coronavirus pandemic, in which people were in self-isolation, and some people lost their jobs, also contributed to a significant increase in income from the respective platforms. Another modern trend is the widespread use of self-employed regimes in the economy, the work of people outside labor contracts. The use of these regimes not only simplifies the involvement of individuals in legal business activities but also provides additional opportunities for tax evasion. The most striking example is the Uber case in the UK. The expansion of the use of cryptocurrencies and the beginning of the actual taxation of income from cryptocurrencies is also another modern trend. All the above trends indicate the relevance of the work and require detailed analysis, based on the results of which it is advisable to adjust the tax legislation of Russia. The subject of the study is the income of individuals received from sources that exist in digital form. The main goal of the study is to modernize some aspects of the current system of taxation of individuals to ensure the rights of citizens of the Russian Federation and the fiscal interests of the state. The main tasks to be solved within the framework of the study: an overview of the main modern changes in the world and Russia that affect or may affect the taxation of individuals; identification and analysis of modern trends in the taxation of individuals in the world; identification and analysis of additional modern trends in the taxation of individuals, characteristic of Russia; preparation of proposals for improving the taxation of individuals in Russia. Research methods - a set of general scientific and special methods of cognition, namely, system analysis, the method of analogy, and the general logical method of generalization, comparative legal, structural, and functional analysis. The sources of information in the study are research materials of Russian and foreign scientists, legislative bases, websites of tax authorities of the countries of the world, the information presented on the digital platforms themselves, the media, and other sources. The scientific novelty of the study is primarily due to the novelty of the very issue of obtaining significant income for individuals from sources that exist in digital form. In addition, the scientific novelty of the study is due to 7 the analysis of the latest scientific research on this issue, as well as the latest changes in tax legislation and initiatives of the tax authorities of foreign countries on the topic of the study. It should be noted that regulation in the field of cryptocurrencies is only being formed in the world. The result of the work will be the preparation of proposals for improving the legislative framework for taxation and administration of income of individuals in Russia received from sources that exist in digital form. As a result of the analysis of foreign experience, the following conclusions were drawn both at the country level and the OECD level, there is a tendency to involve platforms in the fulfillment of tax obligations by taxpayers when they receive income in digital form. However, the level of platform engagement varies. This is how Youtube withholds tax on the income of individuals at the source, and for example, Twitch and Patreon accumulate information about the income received by individuals and share it with taxpayers and the tax service, leaving the obligation to pay tax for individuals. In terms of advertising, it can be said that there are several options for the interaction of creators with advertising companies, in some cases, such interaction can be qualified as labor activity. Accordingly, the taxation of income received may vary. We point out that from September 1, 2022, amendments to the law on advertising came into force in Russia, which can fill with practical meaning the theoretical possibility of various taxation of income from the interaction of creators with advertising companies. Also interesting is the experience in terms of dividing a person's activities into hobbies and entrepreneurship and, accordingly, the difference in taxation. In terms of cryptocurrencies, the initiatives of Asian countries are primarily interesting. As recommendations, it seems appropriate to consider foreign experience in terms of the taxation of such individuals as bloggers and streamers, and the involvement of digital platforms in the fulfillment by individuals of their tax obligations. In the future, this work can become the basis for work to improve the taxation of the entire system for obtaining relevant income, including not only individuals but also companies.

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