Scientific research results in pandemic conditions (COVID-19)
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and methods p p Kendzaburo Oe in his later works to resolve the main social
conflicts are unreliable, contradictory, and often naively utopian.
Nevertheless, and relevance of science fiction, its high social mission, is
perhaps one of the most valuable lessons in the work of Kenzaburo Oe.
Reference:
1.
Grivnin V. S. Creative path Kenzaburo Oe. - Moscow: Nation, 1980 .-
326 p.
2.
Yoshida, S. A review of “Chiryoto” by K. Oe // World Literature Today.
- 1991. -No. 65/2.-S. 368.
3.
Grigorieva T. P. Japanese literature of the XX century. - Moscow: Alfa-
M, 2005 .—416p.
4.
Lavrentiev B. P. Japanese-Russian and Russian-Japanese. - Moscow:
Aquarium,
2005 .- 973 p.
http://fb.ru/article/253903/yaponskaya-literatura-istoriya-
Lazizbek Makhmudov - Assistant, Department of Economics of Sectors,
SIES
E-COMMERCE TAXATION PROCEDURE : INTERNATIONAL AND NATIONAL
STANDARDS
L. Makhmudov
Abstract:
Objective: controlled Kinsta the WordPress Hosting [1]
site, in 2017, e-commerce accounted for 3.26 percent of
global GDP, estimated at $ 2.3 trillion. It is expected that in 2021 this figure
will double to 4.5 trillion. By 2040, 95% of total global sales is projected in
the form of e-commerce. It can be seen that e-commerce is growing rapidly.
Consequently, in the future it will be necessary to fully form and regulate
this network infrastructure by the state. In this article, we want to present
the results of our study on e-commerce taxation.
Research Method: Empirical and theoretical methods were used in this
article. The principles and rules of taxation developed by international
organizations and various countries, including Uzbekistan, were studied, the
impact of tax rates on electronic commerce in different countries on the
development of the industry was calculated, and the tax regimes of different
countries were compared. In the course of these studies, the method of
analysis and synthesis of the theoretical method was used to analyze some
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specific cases, such as the impact of postal service prices on electronic
commerce. In the final part, we formed our ideas using the method of
induction and deduction and presented them in a single and complete
review.
The results of the study. Studies have shown that in the field of e-
commerce taxation, there are a number of problems that are growing
rapidly. First, tax rates must be set very carefully so that in the future there
is motivation for the development of e-commerce; secondly, given the fact
that e-commerce occurs on the Internet, it is necessary to determine the
incentives for its taxation; thirdly, the fact that the tax rates imposed on
electronic commerce are significantly different from regular trade rates is
objectionable by other representatives of the industry, etc. In the final
section, we described in detail our similar results.
Research findings: In short, first of all, the countries of the world need to
integrate with each other in collecting taxes on electronic commerce,
otherwise there may be a legal basis for double taxation. In addition, if
general taxation rules are not developed, tax revenues may be received by
the other party. Since in some countries taxes are levied in the countries
where they are consumed, in other countries they are taxed at the place
where the seller is located.
Keywords: e-commerce, digital content , virtual store, tax, decentralized
autonomous organization, royalties, VAT, permanent establishment, server,
stand - alone web server.
Introduction Trading processes have been around for thousands of
years. But over time, it also improved and adapted to society and the
situation. In the second half of the twentieth century, trading processes were
digitized, that is, electronic commerce appeared. Now you do not need to go
to the market to buy something. If the system improves, then the subsystems
must also be improved. Thus, ICT, programming, payment system and, of
course, the system of taxation , which are used to implement the processes
of e-commerce, it will also be improved. Considering that taxes make up
about 90% of the state budget, it is easy to understand that this is a very
urgent problem. But digitization also has its own problematic aspects. For
example, how to tax e-commerce? True, if his delivery system is carried out
mechanically, it can be collected through customs duties and postage, but
what if the process takes place in a fully electronic space? For example, what
if e-books, software, and other electronic products are sold? In this article,
we would like to focus on these issues and share our existing principles,
international experience and our research, opinions and conclusions on the
legislation of Uzbekistan. This topic is relevant worldwide. On the one hand,
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the share of e-commerce is growing very quickly, on the other hand, the tax
regime has not yet reached a final final conclusion.
References: Scientists from around the world are conducting research
on this topic. During the study, we got acquainted with the results of studies
of many international organizations, the Organization for Economic
Cooperation and Development (OECD) was one of the first to conduct a
study on the taxation of e-commerce and achieved excellent results. He
created the principles of taxation of electronic commerce and formed the
types of taxes. Scientists from the CIS countries, Koren A.V. In the
monograph “Taxation of E-Commerce Entities: Problems and Prospects”, he
conducted many studies on the fundamental principles of e-commerce
taxation and existing problems. For example, he identified the hallmarks of
e-commerce from conventional trading. He also described a typical view of
ecommerce organizational form. Another Russian scientist, Pogorletskiy AI
In the article “Transformation of Cross-Border E-Commerce Operations:
Features, Problems and Opportunities”, he studied the future problems of
taxation of electronic commerce and noted that if we do not find a solution
now, problems will grow in the future with the growth of electronic
commerce. In addition, Pogorletsky A.I. expressed his opinion on a clear
definition of the legal status of electronic commerce entities and emphasized
the need for tariffication of taxes through legal forms. Uzbek scientists, Z.
Abdullaev. In the article “ Problems of taxation in the context of the
development of electronic commerce”, a study was conducted to disclose
information about the support of taxation of electronic commerce. Urazaliev
K.T. In the article “On taxation of electronic commerce”, he analyzed the
concepts of taxation of electronic commerce entities. Aksmedova B. in his
study, he made very good suggestions on how to prevent tax evasion by e-
commerce entities. At the same time, we studied the current legislation and
the rule of law in Uzbekistan. Of course, the studies yielded excellent results,
but given that this area is in its infancy, its shortcomings are gradually
becoming apparent, and we believe that a lot of research is still needed on
this topic.
Studying the topic revealed the following problems: As a result of
studying the materials studied during the study, it turned out that the exact
tax part of e-commerce was not fully formed. It is true that some studies
have been carried out in this area, but the problem has not been completely
resolved and has not been completely resolved. We can combine existing
problems in the following areas:
imperfection of tax legislation;
tax control in this area;
determination of tax jurisdiction;
taxpayer identification;
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identify a possible tax system;
identification of elements necessary for taxation;
balancing various tax burdens for e-commerce entities (consumer,
corporate, state);
double taxation prevention.
There are many more questions that need to be studied, since the
industry itself is now being formed.
Aims and objectives of the study: In our opinion, among the main
problems of tax regulation of electronic commerce operations, the following
is relevant:
1) The world is changing every minute, as is entrepreneurship. The
digital economy has emerged and is now booming, but the infrastructure
must be fully formed for the industry to flourish. Tax legislation should be
developed along with the economy. If taxes are not formed in a timely
manner and in the usual manner, the state will lose large sums of money,
both from tax revenues and from abandoning its position in the domestic
market. But it would also be wrong to turn the domestic market into a non-
competitive one by creating dumping taxes in order to protect the domestic
market. Thus, the development of a modern and balanced tax system is the
most important task;
2) The emergence of stand-alone Web server (SAWS) as forms of virtual
business without legal entities and individuals involved in foreign trade
operations, complicated the identification of the taxpayer by tax authorities.
This problem is further complicated by the fact that the work of centralized
tax authorities of countries working with large data sets should cover a wide
range of decentralized blockchain operations of domestic electronic
commerce.[2] Creating an integrated tax system with business remains an
urgent task for tax authorities;
3) Today, most e-commerce companies are located in the United States,
Europe and China, due to the fact that the laws of these countries have
established a clear tax system for taxing e-commerce and provide much
greater benefits. If we take into account that e-commerce is carried out on a
global scale, the process can be carried out from any country. It is important
to note that in some countries, if the seller pays taxes to the country in which
he is located, in some countries the law provides that the buyer pays taxes
to the country in which he is located. This problem may worsen in the future
if it is not quickly resolved;
4) Imagine that we see a lot of people engaged in commercial activities
on sites, in social networks and instant messengers . However, the problem
of their identification and taxation is very difficult, since the biggest problem
is the processing of a large amount of data and the precise determination of
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which of them is engaged in commercial activities, and this must be solved
quickly and clearly defined way.
5) Each state has its own tax system, and it is formed depending on the
interests and views of its state. Some countries tax e-commerce income
taxes as income taxes, while others levy taxes as royalties. Still others accept
SAWS as a permanent office, while others do not. Differences arise in
spontaneous tax systems. There will also be entrepreneurs who want to use
it for tax evasion. Thus, the next task is to integrate tax systems between
states;
6) As mentioned above, at a time when the identification of those doing
business in the Internet world is in itself a problem, why taxation of
identified entrepreneurs is an even bigger problem. For example, today, in
Uzbekistan, about 10 large brands pay this tax on the “ Google tax”. However,
the amount of tax is determined by “conscience”, since it is impossible to
determine exactly how much income companies earn. Another task facing
the tax authorities remains the determination of the elements of taxation;
7) There are B2B, B2C, C2B ... and many other forms of e-commerce. As
in the case of a simple echo, there are different organizational and legal
forms, and their sales volume is different. Consequently, it is impossible to
impose the same tax on all of them. This means that each company must pay
taxes on the basis of its legal form. The next task will be to balance taxes;
8) As already noted, in some countries the tax is levied on the country
in which the seller is located, while in others it is taxed on the state of
consumption. Apparently, this is where the seller of electronic commerce
can be taxed on a bilateral basis, which has a legal basis. This has a very
negative effect on the development of e-commerce. For this reason,
countries around the world face the challenge of preventing double taxation.
Main part: results
In the course of our scientific research, studying the available
References: and scientific sources, the following results were obtained:
1.
The new version of the Tax Code of Uzbekistan, which entered into
force on April 1, 2020, focuses on e-commerce. This “Tax Code” serves to
regulate the internal tax system of Uzbekistan. Given that e-commerce is a
global activity that knows no boundaries, we believe that it is necessary to
develop an International Tax Convention to regulate electronic commerce in
order to solve this problem. Otherwise, with the development of e-
commerce, tax problems between countries will increase from year to year;
2.
In many developed countries, tax authorities have a fully digital,
simple tax system, as well as a digital tax system. We consider it necessary
to improve the website tax.uz , created by the Tax Committee of Uzbekistan
to collect taxes from foreign companies, and create it as an online program
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or platform that will independently perform the functions of registration,
calculation and collection of e-commerce entities;
3.
Defining tax jurisdiction will be the solution to many problems . have
to pay taxes to another State, double taxation, and so on. d. However, the
development of the International Convention for the tax completely solve
this problem. We should also add that in the taxation of electronic
commerce, we believe that it would be fair for the seller to pay income tax
to the receiving state and to pay indirect taxes to the consuming state;
4.
Identifying taxpayers is one of the most difficult tasks. This is an
impossible task, given the anonymity of the parties in e-commerce. But
successful work is being done in China and a number of European countries.
For example, in China, France, and many other European countries, e-
commerce sites were provided with digital or QR codes, and consumers
were aware of this. Codes are placed on the first page of the site. The
consumer seeks to access these encoded sites, because the state guarantees
the protection of consumer rights when he purchases goods on these sites.
In addition to providing codes, e-commerce entities are also required to
provide quarterly data on business and revenue. Sites that operate without
these codes are subject to heavy fines if they are found in online raids
conducted by tax authorities;
5.
We believe that the process of determining the tax system should be
addressed, first of all, by creating the “International Tax Convention”. In
addition, we believe that the creation of the International Tax Organization,
which is one of the recommendations of the United Nations Organization for
Economic Cooperation and Development (OECD), would be the best
solution. E-commerce knows no boundaries, which means that tax evasion
will be prevented if tax collection is also carried out by a competent
authority around the world;
6.
Our proposal is in the fourth paragraph of this section, that is, if
digital or QR codes are provided to e-commerce sites and you want to report
business activities and revenues during each reporting period, the tax
authorities will be able to clearly identify the elements of taxation and
determine taxes fairly;
7.
Formation of legal forms of enterprises plays an important role in the
collection of taxes. Thus, the tax.uz project mentioned in the second
paragraph of this section, and reports on commercial activities and income
of legal entities registered with tax authorities in digital and QR codes, will
be able to apply a differentiated tax depending on the type of activity and
income of e-commerce enterprises ;
8.
The double taxation of legal entities of electronic commerce has a
very negative impact on the development of electronic commerce. The
development of the International Tax Convention, mentioned in the first and
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fifth paragraphs of this section, and the creation of the International Tax
Organization, one of the recommendations of the United Nations
Organization for Economic Co-operation and Development (OECD), provide
the legal basis for e-commerce entities. We believe that this will prevent
double taxation.
Discussion
Like any business, e-commerce is about making a profit. In this respect,
it is no different from ordinary commodities. But in terms of organizational
form, e-commerce is different from regular commerce.
E-commerce has several advantages over traditional activities, the main
of which are:
- low prices for advertising and services, which lead to lower prices and
make products more competitive;
- relatively little time is spent on the execution and execution of the
order;
- creates ample opportunities for inventory management,
reduces the cost of storage and transportation;
- expands the market of goods and services for the seller and creates
unlimited opportunities for the buyer;
- expands the opportunities for diversification of existing business.
At the same time, it is advisable to identify the specifics of electronic
commerce, which requires the development of additional tax mechanisms
and the disclosure of the principles for further improving tax control on the
global Internet.
These characters:
- the fact that an e-commerce transaction knows no boundaries, that is,
the location of e-commerce objects and its customers for transactions
related to the payment of goods purchased via the Internet is not associated
with any geographical features;
- The intangible nature of the representative office indicates that for
commercial operations on the territory of the Republic of Uzbekistan it is
enough to register a website in any country in the world, which means that
there is no need to be a direct individual or legal entity in Uzbekistan;
- the anonymity of a commercial transaction means that the main
characteristics of this transaction (amount of payment, purpose of payment,
payee) are closed to third parties, including tax authorities;
- Anonymity of the client means that when making payments for goods
purchased via the Internet, the identification information confirming the
person making the payment will be unknown not only to third parties, but
also to the parties to the transaction. The seller, as a rule, does not exactly
know who his buyer is: an individual or legal entity and for what purposes
the goods are purchased. Other features of the counterparty are also
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unknown, in particular, the tax system used by companies, or tax
registration.[3]
From the point of view of taxation, it is advisable to divide electronic
commerce operations into two components: 1) remote purchase of tangible
goods (services) through virtual stores or platforms, but goods (services)
are delivered mechanically through trading channels, at any cost . by
electronic payment or cash to the courier (seller's representative); 2)
remote purchase of digital content (including electronic services).
In the second case, when the sale is digitized, the payee complicates the
seller’s external control, and also proves that the virtual content was
delivered to consumers, but the buyer’s country of residence cannot claim
the seller’s income tax in foreign jurisdictions.
The recommendations of the OECD (Organization for Economic
Cooperation and Development) are devoted to the taxation of e-
commerce.[4] . In Ottawa in 1998, he adopted the basic principles of
taxation of electronic commerce, which subsequently formed the basis of
recommendations
for
electronic
commerce.
Since
then,
the
recommendations have been constantly improved, as this problem requires
more and more attention from year to year. These principles are relevant
today and are the basis for taxation of the digital economy. The main
principles of taxation of electronic commerce are:
* Neutrality. Tax systems should be neutral to various types of e-
commerce, as well as to traditional forms of e-commerce and business.
Taxpayers performing the same operations are required to fulfill the same
tax obligations.
* Efficiency. The costs of taxpayers to comply with all requirements of
tax legislation and administrative expenses of tax authorities should be
minimized.
* Clarity and simplicity. Tax rules should be clear and understandable so
that taxpayers can determine in advance the time, place and procedure for
calculating taxes payable on transactions, including taxes.
* Efficiency and fairness. Tax rules should ensure that the taxpayer
calculates the correct amount of tax in a timely manner. The possibility of
tax evasion should be minimized, and the scale of measures taken and the
size of fines should be the most appropriate way to pay tax.
* Flexibility. The tax system must be flexible and dynamic, it must be
constantly integrated with innovations in technology and trade .[5]
We believe that a balanced tax burden on e-commerce will be reduced
if countries take these principles into account when setting up their tax
systems.
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There are also many tax concepts in the world, of which it is difficult to
say which one is the best, but there are many different concepts. Here are
some of their analyzes:
The concept of “counter taxation” was created in the international tax
system as a mechanism that can solve the problem of paying value added tax
on transactions for the sale of electronic goods and services. The essence of
the concept is that when buying an electronic product (service), the seller
invoices without VAT, and the buyer in another country will have to pay VAT
for the budget of his country, but can take into account the amount of tax.
Thus, the buyer acts as a tax agent of a foreign company when purchasing
goods. An important feature of this concept is that it can only be effective for
sales between enterprises, since the obligation to withhold and pay taxes in
another country can be made only by companies or individual
entrepreneurs, but does not lead to retail sales to the final consumer.
A number of researchers see the concept of “preventing tax base cuts” as
a way to increase tax collection. At the same time, it is necessary to introduce
a tax collection mechanism based on the sources of income of foreign
participants in electronic commerce from the sale of electronic digital goods
and services. In contrast to the concept of "counter tax" , we are not talking
about indirect taxation, and of direct taxation. In this case, the scope of
application of the tax collection method before the source should cover the
income of foreign e-commerce participants received in only one state. The
reason for this limitation is that the income of foreign organizations
resulting from the sale of digital goods and services using the technical
capabilities of electronic commerce is not subject to income tax in
accordance with the existing taxation mechanism for the income of foreign
companies operating in one country. This approach solves a very complex
problem, such as the modernization of the definition of a permanent
establishment of a foreign organization that sells digital products to state
bodies (entrepreneurs).
It should be noted that the concept of “preventing the reduction of the
tax base” fully complies with the requirements of the basic principles of
taxation. According to the principle of neutrality, electronic sellers pay taxes
like ordinary sellers. That is, not only simple indirect taxes are paid, but also
direct taxes (corporate income tax or corporate income tax or income tax).
In addition, the provisions of the concept are easily adapted to the principle
of taxation efficiency , since this taxation process does not require large
additional costs from the state or taxpayers.
The concept of “single sales tax” was developed in 2002 and consisted of
the mandatory replacement of the standard set of taxes paid by ordinary
companies (VAT, income tax, property tax, etc.), to a single tax as a
percentage of the company's revenue. It is proposed to establish this
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percentage taking into account the level of tax burden of traditional
wholesale and retail enterprises. The advantages of this system are related
to the ability of e-commerce organizations in many developed countries to
quickly unify tax mechanisms.
The concept of “little tax” is the most radical way of collecting taxes from
e-commerce participants in an environment where effective tax control is
not possible on the Internet. The essence of the concept is to pay a special
tax calculated on the basis of the amount of data transmitted to the buyer.
At the same time, the classical direct taxation of the income of e-commerce
participants will be abolished, and the tax will be levied on turnover
expressed in kind calculated on the basis of sales volume, such as excise
taxes or fees, and not on the financial results of organizations. In other
words, the tax base in the form of the amount of profit from the sale of
electronic digital goods and services is replaced by the amount of
information presented in electronic form - the tax base in the form of bits.
It is easy to understand that the cheapest electronic products are video
files , and the most expensive are traditionally software products. However,
the first type of digital goods will have tens of times more data (bits) than
the second type. Thus, applying this concept, e-commerce entities
specializing in the sale of audio files and digital videos will have to pay a
disproportionately large amount of tax, which means that they will have to
bear a very high, unreasonable tax burden.
The concept of “fixed income tax” does not apply to electronic commerce
in any country in the world. The essence of the concept, the basic amount of
tax the Internet - companies engaged in business activities in the network
will be easy to control (well-defined) indicators , related to the assessment,
based on the information. These clearly defined indicators should not be
related to revenue from the sale of goods or profit before tax, since in the
electronic commerce environment the actual amount of revenue and profit
can be easily changed by taxpayers.
The concept of permanent establishment plays a crucial role in
determining the tax regime for electronic commerce entities, since if the
organization has a permanent establishment, then it will have to pay the
entire set of tax payments (VAT, income tax, property tax and other taxes).
However , if it does not have a permanent establishment, the company will
not be taxed at all on a full legal basis, or its income from sources of taxation
will be taxed at reduced tax rates.
The second version of the concept of permanent establishment is
associated with the need to completely abandon the concept of “permanent
establishment” in tax practice , since it does not correspond to the reality of
new economic relations. Initially , the concept of permanent establishment
was introduced, so that a country with a source of income can be taxed on
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the income of companies that earn permanent income from doing business
in this country, because without the establishment of a permanent
establishment, foreign organizations cannot work actively. But with the
advent of electronic commerce, it became possible to conduct very active
business with different countries without creating a permanent
representative office. This situation leads to an increase in the tax base for
income tax of countries exporting goods and services through electronic
commerce due to a decrease in the tax base of importing countries. Thus, in
accordance with this approach, it is proposed to abandon the concept of
permanent establishment as a category of tax legislation and levy income tax
on all types of income received by foreigners in this country if the amount of
tax at the place of residence of this person is deductible. In addition, it is
proposed to apply this principle not only to income from electronic
commerce, but also to income from traditional entrepreneurial activity.
Many modern scholars consider the concept of “temporary progressive
rates” the most fair method of taxation of e-business entities. The essence of
the concept is the use of differentiated rates of the main direct tax,
depending on the duration of the Internet company in the market. At the
stage of formation of electronic business, it is recommended to use the
minimum tax rate for two to three years. In the future, tax rates will
gradually increase to a well-defined limit. This concept takes into account
the growing marginal utility law, as well as characteristics inherent in e-
business, such as company revenue increases hundreds of thousands of
times, while the corresponding costs in the first five years are reduced ten
times.
The concept of “independent tax agents” is reflected in the creation of a
special procedure for withholding and subsequent payment of taxes. In
order to create an effective way to increase tax collection in some segments
of e-commerce, it is necessary to use specialized independent organizations
acting as tax agents. Conventional financial institutions, such as large banks,
can act as such independent tax agents.[6]
In China, as in most countries, there are difficulties with tax evasion
when doing business with permanent companies on the Internet, as well as
in taxing interstate operations. In this regard, in 2010 in China a provisional
law was adopted that regulates the Internet, and in 2014 it received a
permanent status. According to this law, one of the conditions for doing
business on the Internet should be registration with government agencies.
Registration information should be placed on one of the first pages of the
site. Negotiations are underway with other countries on joint regulation of
interstate operations in the field of electronic commerce with the
participation of the Chinese population. Thus, it can be noted that China has
made some progress in tax regulation of e-commerce transactions.[5]
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It should be noted that similar work was done in European countries on
taxation of electronic commerce and identification of taxpayers.
It is interesting to note that in solving the problem of e-commerce
taxation , efforts are being made by officials of several European countries
(France, Switzerland, Germany) to create a mechanism for identifying e-
commerce entities engaged in illegal business activities. All sites engaged in
legal commercial activities have a special identification mark with a number
that allows the consumer to check whether the subject of electronic
commerce is registered with the tax authorities.
The practice of organizing tax regulation in the EU countries is of great
interest. These countries are interested in addressing as quickly as possible
the existing gaps in taxation of electronic economic activity.
Therefore, when buying goods from such entrepreneurs, the state
guarantees consumers the protection of their rights. Naturally, network
users prefer to work with entrepreneurs who have this identification
number. An important addition to the above is that before receiving this
number, the entrepreneur must not only register the tax, but also conclude
an agreement to provide complete information on the movement of funds
through electronic payment systems, which is currently characterized by
the complexity of applying external control to them.
Another achievement of European practice (Germany, Spain, Italy) is to
illegally create a system of tougher penalties for doing business. As it
becomes increasingly difficult to control those who do business in the global
network, entrepreneurs will have significantly more opportunities to evade
taxes. According to the analysis, the illegal confiscation of property (done) I
nternetda can reduce the number of organizations , engaged in illegal
activity.
Like any new business sector, e-commerce has fostered new ideas for
integrating businesses into global cyberspace, as well as unique approaches
to taxing virtual transactions. An example of this is the basis for the creation
of a Worldwide Corporate Organization, which is responsible for the
registration and taxation of cyber companies operating on the Internet .
According to the authors of the idea, such an organization can collect taxes
from electronic commerce transactions by redistributing tax revenues
between countries where information products are sold. This proposal
solves several problems at once, determines tax jurisdiction, and if one
organization collects taxes, there will be no double taxation.
Of course, all countries have their own approaches to finding solutions
to existing problems. However , the United States is a leader in the
development of e-commerce. According to a study by American scientists,
35% of all e-commerce corporations in the world work in the United States.
However, this fact has a very simple basis - hosting services are very cheap
Scientific research results in pandemic conditions (COVID-19)
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and have high bandwidth. In addition, 70% of sites hosted on American
servers have the highest data transfer rates.[7]
The White House report outlines five key principles for state regulation
of electronic commerce, which so far will determine the federal
government’s response to the development of electronic commerce. The
first principle is defined as private sector leadership. This principle is based
on the fact that "although the state played a leading role in the early stages of
the Internet, its development is determined only by the private sector ."
Firstly, based on the principle “the state should avoid excessive
restrictions on electronic commerce”, the second principle was taught
because “the parties to legal transactions, minimal participation or
intervention of the state, I need to buy and sell goods and services via the
Internet” .
According to the third principle, “if government intervention is required,
its goal should be to create and support a legal environment conducive to
trade, requires minimal intervention, consistent and simplifies . ” In addition,
in accordance with this principle, “ state legal intervention may be necessary
to stimulate the development of electronic commerce in a number of areas
and to protect consumers. In such cases, public authorities should establish a
clear and simplified regulatory environment , based on a decentralized model
and contract, rather than a top-down vertical adjustment . "
According to the fourth principle: "The state should fully understand the
unique features of the Internet (the ability to use it in commercial
transactions) Existing laws and regulations , which hinder the development
of e-commerce should be improved and revised or abolished in order to meet
the new requirements of the electronic age."
The White House report concludes that although the fifth principle is at
the bottom of the list, it is probably the most important since "e-commerce
over the Internet should be global." “The Internet is becoming a global
market,” he said. The legal framework for e-commerce should be based on a
set of principles , which are more important than the responsibility of local,
national and international bodies in the result of clear expected results for
each of the buyer or the seller, regardless of their location. "[3]
We believe that these principles will be enough to ensure that e-
commerce in the United States is formed according to the rules of a full
market economy. The main principle that the United States adheres to when
creating an e-commerce taxation mechanism is not to introduce additional
taxes in this area of business, but to use or slightly modify existing taxes.
Currently, the country has a moratorium on taxation of electronic
commerce, which is exempt from paying taxes on the Internet, as well as
services provided through the network ( with the exception of “tangible”
goods sold through the network ). There are exceptions for states that
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introduced such taxes before the law was passed. According to officials, the
essence of the moratorium is related to the prohibition of excessive or
discriminatory taxation of e-commerce and Internet banking . At the same
time, opponents of the moratorium argue that the absence of taxes on
electronic commerce will lead to a huge US budget deficit. This view is based
on an attempt to create an enabling environment for e-business
development, as most US government officials still consider the threat to the
e-commerce sector to be weak in paying taxes. However, a number of
researchers in the United States note that the number of organizations using
the electronic method of doing business to evade taxes is constantly
growing. Suffice it to say that at the end of 2004, mandatory taxes were paid
by e-commerce organizations with a turnover of tens of millions of dollars,
which is much more controlled by the US Internal Revenue Service.
This position means that e-commerce entities in the United States pay
the same taxes as ordinary organizations and entrepreneurs. In this case, the
main taxes are corporate income tax and sales tax, as well as dividends,
royalties or taxes on the free transfer of property to online stores that arise
during various advertising campaigns. However, the particulars of indirect
taxes in America must be taken into account. Instead of the usual VAT, which
is usually levied at the federal level, in Europe and Russia, the United States
uses sales taxes, which are calculated and levied in accordance with the laws
of individual states. Thus, in some states (such as California), only the sale
of tangible assets is taxed, and in some cases, intangible assets, including
digital products (such as New Mexico), are also taxed. The most important
achievement of American tax practice is the formation of an approach to
determining the location of an e-commerce facility through the concept of
“permanent establishment”. As a rule, in world practice, the subject of
electronic commerce is obliged to calculate and pay taxes in the country
where it is a permanent establishment.
However, the concept of a permanent establishment in terms of the
Internet environment remains controversial. Shun day, “ ru ” domain An
Internet site for storing information that other countries can be servers, for
example, Russian companies often prefer to host servers in the USA, and the
site can also be located in the company's warehouses in Russia. In this case,
a very difficult question arises in tax practice - which state is the tax collector
of a company engaged in such activities in the field of electronic business.
The U.S. government proposes that the site hosting the e-commerce facility
be considered the permanent location of the server, which is considered the
permanent office. So, I nternetda most of the leading companies in this
business through a permanent establishment of any income tax calculation
and payment. Moreover, if this approach is implemented in world tax
practice, it will be beneficial primarily for the United States. However, US
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74
researchers point out that identifying an active server as a permanent
establishment allows you to easily bypass the tax from the site by simply
moving the site to a server located in a country that does not legally consider
the server a permanent establishment. This approach is actually associated
with a number of problems, for example , the relationship between the
subject of electronic commerce, the organization providing Internet access ,
and the leasing server have not been resolved in practice.
A number of exceptions apply to websites as an important addition to
tax practice when applying the concept of “permanent establishment” . Thus,
servers whose activities are only preparatory in nature or are advertised
sites are not recognized as permanent missions if they are not the basis for
the company. In addition, if the server participates in the receipt and
processing of orders or participates in the conclusion and other
transactions, then it is, of course, recognized as a permanent establishment.
Initially, the approach to the definition of an active server as a permanent
object was developed by experts from the working group of the New York
Government on Electronic Commerce (USA) of the Organization for
Economic Cooperation and Development (OECD). Therefore, in the future
this approach may be applied in all OECD countries.
It should be noted that in American tax practice there is a special
approach to the sale of electronic goods and services. This includes, but is
not limited to, music files, photos, games, software, as well as any
information provided electronically. The software sales process is the most
interesting, because today it is the only electronic product whose
implementation is governed by clear rules. According to US lawmakers, the
form of delivery of goods does not affect the type or nature of the transaction
and is transferred to the recipient with the rights acquired when purchasing
goods, that is, with a license or royalties. The main thing for the US Internal
Revenue Service is to determine the type of transaction, i.e. whether it is a
sale (license) of a product or a delivery of a product that can be distributed
(royalties) later, since it is a type of transaction (in the first case corporate
income) tax or royalties in the latter). It is recommended that this principle
be used for electronic products in addition to software. The problem of
concealing the object of taxation in the sale of electronic goods and services
in the United States remains open, and the most effective way to manage
such operations is to check the movement of funds in the taxpayer’s current
accounts. Thus, the United States and other leading countries in the field of
new information technologies (Japan, South Korea, Australia) believe that it
is necessary to establish a regime of non-interference (or minimal
interference) in the electronic segment of the world, and a moratorium on
new taxes. In order to increase the benefits of using the economic potential
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of the industry for the national economy, taxation of e-business entities will
be minimized.[3]
References:
1.
https://themeforest.net/wordpress-hosting?ecid=ppc&gclid=CjwK
CAjw_qb3BRAVEiwAvwq6VpFHHjMbPk9OmFEpt8FylXLfyQ2OWt5oMGgY-
pJCeZHfHR5
2. Pogorletsky I., Taxation of cross-border operations and electronic
commerce: Features , problems and opportunities , Bulletin of Tomsk State
University. Economy. 2019.No. 46
3. Koren C., Taxation of E-Commerce Entities: Problems and Prospects
Monograph G. Vladivostok 2011
international community has made significant progress in
resolving tax issues related to digitalization // OECD. 2019 January 29th.
URL:
international-communities-
making-important-progress-on-tax -digitizing issues .htm
5. Abdullaev Z., Banking and Finance Academy of the Republic of
Uzbekistan Problems of taxation in the context of the development of
electronic commerce
6. Urazaliev K., Tashkent Institute of Finance, independent researcher ,
“ Taxation of electronic commerce ”,
electronic journal “International
Finance and Accounts”. June 3, 2019
http://www.webeconomy.ru/index.php?page=cat&cat=mcat&mcat
=208&type=news&top_menu=&sb=48&newsid=1732
Gulchekhra Urazbaeva, Teacher of Legal Sciences circle, Professional
Training Faculty, the Academy of Internal Affairs of the Republic of
Uzbekistan.
ANALYSIS OF LEGAL BASIS OF APPEALS OF INDIVIDUALS AND LEGAL
ENTITIES
G. Urazbaeva
One of the most important and inalienable constitutional rights of a
person is considered to refer to the law. It should be noted that over the past
years, the country has carried out radical reforms in the reception,
consideration and resolution of appeals of individuals and legal entities. In
this area a large system of legislation has been created.
The Constitution of the Republic of Uzbekistan is the main document in
the regulation of social and legal relations on the consideration of appeals of
