Taxing Consumption in the Digital Age

Dr. Katharina Artinger

doi:10.5771/9783748910459

Summary

Die Digitalisierung hat enorme Auswirkungen auf die Grundidee der Mehrwertsteuer: den Austausch von Leistungen für Konsumzwecke. Die Dissertation konzentriert sich auf den Austausch von scheinbar „kostenlosen“ Online-Dienstleistungen und die Zustimmung der Kunden zur Verwertung ihrer persönlichen Daten. Diese können der Mehrwertsteuer unterliegen, wobei die Bemessungsgrundlage auf Grundlage der Anbieterkosten berechnet werden muss. Die Ergebnisse basieren auf einer Analyse der EU-Mehrwertsteuer als Verbrauchsteuer im Vergleich zu anderen theoretischen Konsummodellen. Auch andere digitale Geschäftsmodelle, wie die Sharing Economy oder Bitcoins, können unter die Idee der EU-Mehrwertsteuer als Verbrauchsteuer subsumiert werden.Dissertationspreis der Nürnberger Steuergespräche e.V. 2020

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Bibliographic data

Copyright year: 2020
ISBN-Print: 978-3-8487-7670-2
ISBN-Online: 978-3-7489-1045-9
Publisher: Nomos, Baden-Baden
Series: Steuerwissenschaftliche Schriften
Volume: 74
Language: English
Pages: 336
Product type: Book Titles

Titelei/Inhaltsverzeichnis No access Pages 1 - 26
1. I. Multi-Sided Online Business Models and the European VAT System No access
2. II. The Concept of EU VAT Consumption Suitable for Digitalization: Definitions, Literature Overview and Research Objective No access
3. III. Overview No access
1. 1. 1. Macroeconomics: An Aggregated Notion of Consumption No access
  2. 2. Microeconomics: Satisfaction as Consumption No access
2. II. Marketing: Consumers’ Needs and Wants No access
3. 1. 1. Taxing Consumption and Direct Taxation No access
  2. 2. Excise Taxes: Selective Taxation of Consumption No access
4. IV. Summary: Important Findings on Theoretical Concepts of Consumption No access
1. 1. 1. Consumption of Services: Benefits for Identifiable Individuals No access
  2. 2. Equal Treatment of Consumption of Goods No access
2. 1. 1. a. Transactions as Proxies No access
    2. b. Transactions by Taxable Persons No access
  2. 1. a. Direct Link Requirement No access
    2. b. Legal Relationship No access
3. 1. 1. Illegal Transactions No access
  2. 2. Anticipated Consumption No access
  3. 1. a. Free Supplies as Deemed Transactions No access
    2. b. A Broad Base of Taxable Free Transactions of Goods No access
4. IV. Summary: The Concept of EU VAT as a General Consumption Tax No access
1. 1. 1. Increased Importance of Digital Services No access
  2. 1. a. Transactions of the Sharing Economy No access
    2. b. Private Consumers as Taxable Persons (“Prosumers”) No access
  3. 1. a. Bidirectional Virtual Currencies: Money in an Economic Sense No access
    2. b. Personal Data: No Money According to the EU VAT Directive No access
2. 1. 1. a. Electronically Supplied Services by Online Businesses No access
    2. 1. aa. Ancillary Services No access
      2. bb. Independent Services: Exploitation Rights on Personal Data No access
  2. 1. a. Private Consumers as Non-Taxable Persons No access
    2. b. Private Consumers as Non-Employed Persons No access
  3. 3. Barter Transactions versus Non-Taxable Exchanges No access
  4. 4. Equal Treatment of Goods and Services: No Extension of the Definition of Deemed Transactions of Services No access
  5. 1. a. The Taxable Amount According to Suppliers’ Costs No access
    2. 1. aa. Unsuitable External Accounting Information According to IAS/IFRS No access
      2. bb. The Taxable Amount for Barter Transactions According to Internal Accounting Information No access
3. III. Summary: The Concept of EU VAT as a General Consumption Tax Suitable for Digitalization No access
Conclusion No access Pages 284 - 294
References No access Pages 295 - 336