Approaches to the Optimization of Fiscal Regulations in Cross-Border Transactions for the Provision of Electronic Services

Abstract

This article analyzes areas where it is possible for an individual state to use foreign experience and international standards to increase the efficiency of its tax regulation and fill legislative gaps. A qualitative case study was chosen as the methodology. Following the analysis of international standards and rules related to the taxation of transactions with digital goods and services, the main principles and algorithms of modernization of the tax system are identified. A generalizing analysis of the main models and concepts of legal tax regulation of digital goods and services transactions developed within the framework of the OECD was carried out. Taking into account the expansive dynamic of the use of digital products not only in business, but also in state administration, a practically realizable potential to apply previously developed international rules in modern conditions were identified, in particular, the possibility of remote interaction between tax authorities and taxpayers. The results obtained allow us to note some aspects of international transactions for the provision of services in electronic form, which, as it seems, can serve as recommendations for improving the legal regulation of their taxation.