abusesaffiliationarrow-downarrow-leftarrow-rightarrow-upattack-typeburgerchevron-downchevron-leftchevron-rightchevron-upClock iconclosedeletedevelopment-povertydiscriminationdollardownloademailenvironmentexternal-linkfacebookfiltergenderglobegroupshealthC4067174-3DD9-4B9E-AD64-284FDAAE6338@1xinformation-outlineinformationinstagraminvestment-trade-globalisationissueslabourlanguagesShapeCombined Shapeline, chart, up, arrow, graphLinkedInlocationmap-pinminusnewsorganisationotheroverviewpluspreviewArtboard 185profilerefreshIconnewssearchsecurityPathStock downStock steadyStock uptagticktooltiptwitteruniversalityweb

Esta página não está disponível em Português e está sendo exibida em English

Artigo

22 Nov 2019

Author:
Marcello Estevão, The World Bank (writing for World Economic Forum)

Diverse set of countries pushing for international framework on tax to curb unfair effects of digitisation on fragile economies

"Pushing for tax fairness in a digital world", 20 November 2019

[M]any…[startups]…are built on innovative business models [and]…tend to be physically located in tech hubs such a Silicon Valley, London, or Beijing, although their users…are global. These companies can bring real poverty-reducing benefits…[b]ut they also generate complicated questions…around taxation. Facebook [is]…based in California and [has its] largest user base…in India. Who should get the tax revenues resulting from those users’ data and activities? Governments around the world are missing out on anywhere from $100bn to $600bn each year because of a form of legal tax avoidance…base erosion and profit-shifting (BEPS)…the “[startup] boom” has brought this issue to the forefront…

[70%] of fragile and conflict-affected countries collect taxes that amount to less than 15% of national GDP…, barely enough for governments to carry out…basic state functions. This coincides with…pressure to invest in achieving the UN Sustainable Development Goals…[and] mobilising domestic resources…is crucial…to the development equation. [A] diverse…set of countries are beginning to take unilateral actions to address the tax challenges of digitalisation…, [with] [n]ew taxes…popping up on things like the sale of advertising and data...

[U]nilateral actions…can result in…retaliation. [Taxes] could be…passed on from companies to consumers, generating unexpected consequences…[like]…in Uganda, where millions…quit using digital services…after the imposition of the digital tax. A globally consistent approach is needed [and]…the [OECD] recently released their proposal for coordinating international tax standards. [The]…proposal should go further in order for…reforms to be effective in developing countries…[and] data on the global activities of multinational enterprises need to be more transparent…