FEATURES OF TAXATION OF HIGH-TECH PRODUCTION OF DIGITAL BUSINESS
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Abstract
The purpose of the scientific research is to identify and argue the relationship between the quality and amount of taxation of digital products and services, and the development of digital businesses. It also aims to propose tax incentives for e-businesses. The focus of the scientific research is the digital competitiveness of countries in 2023, as well as the variables that influence it, such as GDP per capita, population size and the digital quality of life index. The research also examines the digital capabilities and innovative solutions that countries use to strengthen their competitive position in a globalised world. Methodology. Research using a graphical method to change the optimal production volume of a digital enterprise, alongside the methods of comparison, analysis and synthesis, made it possible to identify and explain the influence of tax principles and types of tax on digital products and services on the functioning of digital businesses in different countries worldwide (direct dependence). Results. The research revealed a significant correlation between the quality of digital service taxation and digital business development. Furthermore, the higher a country's knowledge and technological results, the faster its high-tech production scales. The impact of knowledge and robotics on the development of high-tech production is presented visually and explained. During the study of digital taxes, it was found that the order in which they are collected in many countries corresponds to the modern principles of taxation. Currently, institutionalisation of taxes on digital goods and services is underway, with tax rates ranging from 1 to 20%. Collection rules are periodically adjusted as the tax base expands. Practical implications. From a practical point of view, the publication's value lies in the author's recommendations for improving the quality of taxation for digital businesses and high-tech production. These recommendations will ensure the rapid filling of budgets in the future and contribute to sustainable economic growth. Value/Originality. The article reveals the issue of the digital capabilities of businesses and their management, and the ability of governments to make innovative economic decisions in order to strengthen their competitive position in the world in the context of globalisation. The article's contribution to theoretical scientific heritage lies in its study of taxes imposed on e-entrepreneurship and virtual businesses, assessing their impact on the level of digitalisation in the economy and production, as well as on budgetary revenues.
How to Cite
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e-commerce taxation, digital business, taxes on digital services, high-tech manufacturing, robotics
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