Taxation of the internet enterprise as key subjects of information economy

Abstract

Purpose The purpose of the work is identifying the role and importance of Internet enterprises for the formation and development of the information economy in modern Russia and to develop recommendations for improving their taxation system in order to help build the Russian information economy. Methodology The methodology of this research is based on the application of economic statistics methods to analyze the role and importance of Internet enterprises for the information economy of modern Russia. At the same time, the information materials of the World Economic Forum, the Business and Technology Information Agency (VC), and the Federal State Statistics Service (Rosstat) for 2018 are the information and analytical base. Results In the course of the project it is proved that in the modern Russian information economy, Internet entrepreneurship plays an important role, acting as a key business entity, replacing traditional business, and is crucial for its construction. Recommendations In order to activate Russian Internet entrepreneurship and increase its global competitiveness, it is recommended that a special tax regime be established that automatically notifies the tax authorities of payment transactions and automatically collects profit tax at a reduced rate (3%). To collect tax payments from cross-border trade on the Internet, it is also recommended to create a special tax regime for automated taxation of foreign Internet enterprises at a rate of 0.5% of income. The logic and mechanism for the action of the author’s recommendations reflects the model presented by the taxation of Internet enterprises in order to help build the Russian information economy.