publication . Other literature type . Article . 2018

Robot vs. tax inspector or how the fourth industrial revolution will change the tax system: a review of problems and solutions

Vishnevsky, Valentine P.; Chekina, Viktoriia D.; Institute of Industrial Economics of NAS of Ukraine, Kiev, Ukraine; Institute of Industrial Economics of NAS of Ukraine, Kiev, Ukraine;
  • Published: 19 May 2018
  • Publisher: Ural Federal University
  • Country: Russian Federation
Abstract
The Fourth Industrial Revolution and the accelerated development of cyber-physical technologies lead to essential changes in national tax systems and international taxation. The main areas in which taxation meets cyber-physical technologies are digitalization, robotization, M2M and blockchain technologies. Each of these areas has its own opportunities and problems. Three main approaches towards possible solutions for these new problems are identified. The first is to try to apply taxation to new cyber-physical technologies and products of their application. This approach includes the OECD’s Action 1 Plan on Base Erosion and Profit Shifting. It also includes the ...
Subjects
ACM Computing Classification System: ComputingMilieux_LEGALASPECTSOFCOMPUTING
free text keywords: CYBER-PHYSICAL TECHNOLOGIES, DIGITALIZATION, BLOCKCHAIN, TAXES ON DIGITAL GOODS, TAXES IN BIG DATA, TAXES ON ROBOTS, TAXES ON CRYPTOCURRENCIES, КИБЕРФИЗИЧЕСКИЕ ТЕХНОЛОГИИ, ЦИФРОВИЗАЦИЯ, БЛОКЧЕЙН, НАЛОГИ НА ЦИФРОВЫЕ ТОВАРЫ, НАЛОГИ В СФЕРЕ БОЛЬШИХ ДАННЫХ, НАЛОГИ НА РОБОТОВ, НАЛОГИ НА КРИПТОВАЛЮТЫ, Cyber-physical technologies, digitalization, blockchain, taxes on digital goods, taxes in Big Data, taxes on robots, taxes on cryptocurrencies, Киберфизические технологии, цифровизация, блокчейн, налоги на цифровые товары, налоги в сфере больших данных, налоги на роботов, налоги на криптовалюты
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