Features of the special principles of taxation of services from the IT sector

Abstract

The paper examines the peculiarities of the operation of special principles of taxation of services from the IT sector to increase the level of tax security of the state, which determine the principles of taxation exclusively in the IT sphere or emphasize its uniqueness and separation from others. An analysis of the main special principles of taxation of IT services was carried out, which include: the combination of two criteria when establishing the tax jurisdiction of the state - residency and territoriality, which provide for the right of the state to set and collect taxes on income received by resident payers as within its territory , as well as outside its borders, while non-residents pay taxes only on income received on the territory of Ukraine; unification and harmonization of national tax legislation with international legislation in matters related to the taxation of IT services, because it is impossible to close the legal regulation of taxation of the IT sphere within the framework of one state, because the nature of these services is different from the services provided in the material world, IT activities knows no spatial boundaries, as it is carried out regardless of borders; elimination of double taxation, because in IT-legal relations, questions regarding double taxation arise, as a rule, when paying repatriation tax (income tax on income received by a non-resident with its source of origin in Ukraine is actually a tax at the place of origin of capital); the application of a preferential tax regime, the essence of which is a low tax burden and compliance with the general principle of stability of tax legislation for a period of 15 years; taxation of IT services due to the expansion of the taxation base and the object of taxation of already existing tax mechanisms, which means that when taxing IT activities, it is not necessary to invent new taxes and payments, but it will be more correct to adapt the existing taxation system to new informational and virtual realities.