The Process of Approaching the Taxation of the Exploitation of Personal Data
Keywords:
Big-Data, Value, Externality, Taxation, Policy Strategies, Free Labour
Abstract
As pointed out, Harakat M. (2015), in seeking to elucidate the fiscal impact of such or such a measure on economic and social growth, through the evaluation of positive or negative distortions of the tax, it is necessary to take into account the social cost, the tax architecture of security and transparency, in order to satisfy the four maxims put forward by Smith A. (1776): Proportionality, Stability, Equity, Efficiency. For this, the State has, at the time of the introduction or the re-examination of an instrument of state action, the possibility of examining its appropriateness to know if it has the expected effect, if it is the most effective and the least expensive to achieve the objective fixed by the law or if, on the contrary, other instruments better marketed, would be more appropriate, in reference to the famous duality Equity-Efficiency.This article follows up on our previous work of immersing ourselves in the literature dealing with instruments for taxing the negative externalities of the exploitation of Big Data by Data-Driven-Business-Models, and proposes an overview of the theory of externalities by attempting to draw some lessons from environmental taxation, and then by presenting the various proposals for tax measures on Big Data, in order to prepare ourselves for a better approach to the framework for adopting a tax measure taxing the negative externalities of Big Data in Morocco, which is the subject of our doctoral thesis.
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References
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2. Berta, N (2008), "Le concept d'externalité de l'économie externe à l'interaction directe" : quelques problèmes de définition", Documents de Travail du Centre d'Economie de la Sorbonne,
3. Bloch F. & Demangez G. (2015), "Taxation and Privacy Protection on Internet Platforms", in FranceStartégie (2015), Ibid, (Our translation)
4. Bouayad, A. N & al (2013), "La fiscalité verte au Maroc : Etat des lieux et perspectives", in "Evolution des cadres théoriques et institutionnels de l'économie verte", Université Hassan I -Settat, Faculté Polydisciplinaire de Khouribga
5. Bourreau M. & al (2015), "Digital Platforms, Advertising and Taxation", in FranceStartégie (2015), Ibid (Our translation)
6. Caruana, N (2017), "Environmental taxation: for a new definition of the notion of double dividend", Lavoisier | "Gestion & Finances Publiques "2017/3 N° 3 Chignard S. & Benyayer L.D. (2015), "DATANOMICS", the new business model of data, FYP Editions,
7. Clapham J. H., "Of Empty Boxes", Economic Journal, 32, (Laffont, J.-J. 1975, Ibid)
8. Coase, R. H. (1960), "The Problem of Social Cost" The Journal of Law & Economics, Vol. 56, No. 4 (November 2013),
9. Collin. P & Colin, N. (2013), Mission d'expertise sur la fiscalité de l'économie numérique, Rapport au Ministre de l'économie et des finances, au Ministre du redressement productif, au Ministre délégué, chargée des petites et moyennes entreprises, de l'innovation et de l'économie numérique
10. Connon D. & Diankoy, S (2018), "Tax policy should recognize the true value of user data", WorldBank blogs, , [Online], posted 27/12/2018, accessed 12/04/20189, [URL]: https://blogs.worldbank.org/developmenttalk/tax-policy-should-recognize-true-value-user-data (Our Translation)
11. Cornu, G (2001), "Vocabulaire juridique", Paris, Press Universitaires de France,
12. Cremer J. (2015), "Taxing network externalities", in FranceStartégie (2015), Ibid
13. Daudigeos, T. & Valiorgue, B (2009) " L'internalisation des effets externes négatifs est-elle possible dans le cadre de la RSE ? ", paper, XVIIIth International Conference on Strategic Management,
14. De Filippi, P. (2013), "Taxing the cloud: introducing a new taxation system on data collection?", Internet Policy Review, May 2013 | Volume 2 | Issue 2, (Our translation)
15. De Sadeleer N. (2005), "Environmental principles: from political slogans to legal rules", UK, Oxford University press, (Translation by Vedrine C (2011))
16. Diemer, A (2009), "Fundamentals in the framework of sustainable development", Module 1: Economics - File 2 Environment
17. EU, (2017), "EU Comm'n, Communication from the Commission to the European Parliament and the Council. A Fair and Efficient Tax System in the European Union for the Digital Single Market," COM, 547 final,(Our translation)
18. FranceStartégie (2015) "Digital taxation: what lessons can be learned from theoretical models?" Analysis Note No. 26, March 2015
19. GenerationLibre (2018) "My data is mine, for a patrimoniality of personal data", Report, January 2018,
20. Grolleau, G & Salhi, S (2009), "Externality and environmental transaction two sides of the same coin?" RURAL ECONOMY 311/MAY/JUNE, 09
21. Houstiou, R, (2007) " Vers un principe général du droit de l'environnement : le principe de protecteur payeur ", in Mélanges Prieur, Pour un droit commun de l'environnement, Dalloz,
22. Jemmar S. (2010), "l'évaluation des biens et services en droit fiscal", @ L'Harmattan,
23. Kim, J. Y (2019) '디지털 과세(Digital Taxation)에 대한 정책전략의 차별성, 분석 김지영 서울과학기술대학교 IT정책전문대학원 공공정책전공 박사과정', Journal of Digital Convergence Vol. 17. No. 12,
24. Kofler, G & al (2018), "Taxation of the Digital economy: 'Quick Fixes' or Long-Term Solution?", European Taxation December 2017, IBFD, (Our translation)
25. Kofler, G & Sinnig, J (2019), "Equalization Taxes and the EU's 'Digital Services Tax'", INTERTAX, Volume 47, Issue 2, (Our translation)
26. KPMG, (2020), "Taxation of the digitalized economy", Developments summary, updated on 27/10/2020
27. Laffont, J.-J. (1975) "Note historique sur les effets externes". L'Actualité économique, 51 (3),
28. Lévêque F. (1998), "La réglementation des externalités", Chapter 2 of the book "L'économie de la réglementation", Editions La Découverte - Collection Repères,
29. Leviels M. (2015), "Intangible assets: tell me your use and I will tell you your price The valuation and accounting and tax treatment of databases Badwill accounting and tax treatment of the database industry", in "Intellectual property & the digital transformation of the economy" Expert insights, NPI, 2015,
30. Madsbjerg, S (2017), "It's Time to Tax Companies for Using Our Personal Data", The New York Times, [Online], posted 14/11/2017, accessed 05/05/2018, [URL]: https://www.nytimes.com/2017/11/14/business/dealbook/taxing-companies-for-using-our-personal-data.html (Our translation)
31. Mandel M. (2012), "Beyond Goods and Services: The (Unmeasured) Rise of the Data-Driven Economy", Policy Memo, PPI, October 2012.
32. OECD (2017), "Meeting the Tax Challenges of the Digital Economy, Action 1 - Final Report 2015, Project.
33. OECD, (1972), "Recommendations on Guidelines for International Environmental Economics", Paris, 26/05/72,
34. OECD, (2010), "Taxation, Innovation and the Environment",
35. OECD, (2018), "Brief on the tax challenges esarising from digitalisation" interim report 2018, (Our translation)
36. OECD/G20 on Tax Base Erosion and Profit Shifting", OECD Publishing, Paris.
37. Perez, P (2014), "Internet, tax evasion at very high speed", After Tomorrow, 2014/1, n° 29, NF, pp - 37
38. Rotillon, G. (2007) , " La fiscalité environnementale outil de protection de l'environnement ? ", La découverte, " Regards croisés sur l'économie ", 2007/1, n°1,
39. Salanié, B (1998), " Micro-économie - les défaillances du Marché ", Economica, Paris,
40. Scitovsky T. (1954), "Two concepts of External Economies", Journal of Political Economy, vol. LXII, 70-82 (Translation of Barta, N 2008)
41. Sidgwick, H. (1887), "Principles of Political Economy", Chapter II, Boock III, Macmillan, (translation by Laffont, J. J 1975)
42. Sterdyniak, H (2018), "Can corporate taxes survive globalization and European integration?", OFCE | "Revue de l'OFCE "2018/4 No. 158
43. Tabeut, S & Bougantouche, H (2018) "La Fiscalité Environnementale au Maroc Entre Impératifs Fiscaux et Objectifs Environnementaux", Revue du Contrôle de la Comptabilité et de l'Audit,
44. Thimmesch, A. B. (2016), "Transacting in data: tax, privacy, and the new economy," Denver law review, Vol. 94:1,
2. Berta, N (2008), "Le concept d'externalité de l'économie externe à l'interaction directe" : quelques problèmes de définition", Documents de Travail du Centre d'Economie de la Sorbonne,
3. Bloch F. & Demangez G. (2015), "Taxation and Privacy Protection on Internet Platforms", in FranceStartégie (2015), Ibid, (Our translation)
4. Bouayad, A. N & al (2013), "La fiscalité verte au Maroc : Etat des lieux et perspectives", in "Evolution des cadres théoriques et institutionnels de l'économie verte", Université Hassan I -Settat, Faculté Polydisciplinaire de Khouribga
5. Bourreau M. & al (2015), "Digital Platforms, Advertising and Taxation", in FranceStartégie (2015), Ibid (Our translation)
6. Caruana, N (2017), "Environmental taxation: for a new definition of the notion of double dividend", Lavoisier | "Gestion & Finances Publiques "2017/3 N° 3 Chignard S. & Benyayer L.D. (2015), "DATANOMICS", the new business model of data, FYP Editions,
7. Clapham J. H., "Of Empty Boxes", Economic Journal, 32, (Laffont, J.-J. 1975, Ibid)
8. Coase, R. H. (1960), "The Problem of Social Cost" The Journal of Law & Economics, Vol. 56, No. 4 (November 2013),
9. Collin. P & Colin, N. (2013), Mission d'expertise sur la fiscalité de l'économie numérique, Rapport au Ministre de l'économie et des finances, au Ministre du redressement productif, au Ministre délégué, chargée des petites et moyennes entreprises, de l'innovation et de l'économie numérique
10. Connon D. & Diankoy, S (2018), "Tax policy should recognize the true value of user data", WorldBank blogs, , [Online], posted 27/12/2018, accessed 12/04/20189, [URL]: https://blogs.worldbank.org/developmenttalk/tax-policy-should-recognize-true-value-user-data (Our Translation)
11. Cornu, G (2001), "Vocabulaire juridique", Paris, Press Universitaires de France,
12. Cremer J. (2015), "Taxing network externalities", in FranceStartégie (2015), Ibid
13. Daudigeos, T. & Valiorgue, B (2009) " L'internalisation des effets externes négatifs est-elle possible dans le cadre de la RSE ? ", paper, XVIIIth International Conference on Strategic Management,
14. De Filippi, P. (2013), "Taxing the cloud: introducing a new taxation system on data collection?", Internet Policy Review, May 2013 | Volume 2 | Issue 2, (Our translation)
15. De Sadeleer N. (2005), "Environmental principles: from political slogans to legal rules", UK, Oxford University press, (Translation by Vedrine C (2011))
16. Diemer, A (2009), "Fundamentals in the framework of sustainable development", Module 1: Economics - File 2 Environment
17. EU, (2017), "EU Comm'n, Communication from the Commission to the European Parliament and the Council. A Fair and Efficient Tax System in the European Union for the Digital Single Market," COM, 547 final,(Our translation)
18. FranceStartégie (2015) "Digital taxation: what lessons can be learned from theoretical models?" Analysis Note No. 26, March 2015
19. GenerationLibre (2018) "My data is mine, for a patrimoniality of personal data", Report, January 2018,
20. Grolleau, G & Salhi, S (2009), "Externality and environmental transaction two sides of the same coin?" RURAL ECONOMY 311/MAY/JUNE, 09
21. Houstiou, R, (2007) " Vers un principe général du droit de l'environnement : le principe de protecteur payeur ", in Mélanges Prieur, Pour un droit commun de l'environnement, Dalloz,
22. Jemmar S. (2010), "l'évaluation des biens et services en droit fiscal", @ L'Harmattan,
23. Kim, J. Y (2019) '디지털 과세(Digital Taxation)에 대한 정책전략의 차별성, 분석 김지영 서울과학기술대학교 IT정책전문대학원 공공정책전공 박사과정', Journal of Digital Convergence Vol. 17. No. 12,
24. Kofler, G & al (2018), "Taxation of the Digital economy: 'Quick Fixes' or Long-Term Solution?", European Taxation December 2017, IBFD, (Our translation)
25. Kofler, G & Sinnig, J (2019), "Equalization Taxes and the EU's 'Digital Services Tax'", INTERTAX, Volume 47, Issue 2, (Our translation)
26. KPMG, (2020), "Taxation of the digitalized economy", Developments summary, updated on 27/10/2020
27. Laffont, J.-J. (1975) "Note historique sur les effets externes". L'Actualité économique, 51 (3),
28. Lévêque F. (1998), "La réglementation des externalités", Chapter 2 of the book "L'économie de la réglementation", Editions La Découverte - Collection Repères,
29. Leviels M. (2015), "Intangible assets: tell me your use and I will tell you your price The valuation and accounting and tax treatment of databases Badwill accounting and tax treatment of the database industry", in "Intellectual property & the digital transformation of the economy" Expert insights, NPI, 2015,
30. Madsbjerg, S (2017), "It's Time to Tax Companies for Using Our Personal Data", The New York Times, [Online], posted 14/11/2017, accessed 05/05/2018, [URL]: https://www.nytimes.com/2017/11/14/business/dealbook/taxing-companies-for-using-our-personal-data.html (Our translation)
31. Mandel M. (2012), "Beyond Goods and Services: The (Unmeasured) Rise of the Data-Driven Economy", Policy Memo, PPI, October 2012.
32. OECD (2017), "Meeting the Tax Challenges of the Digital Economy, Action 1 - Final Report 2015, Project.
33. OECD, (1972), "Recommendations on Guidelines for International Environmental Economics", Paris, 26/05/72,
34. OECD, (2010), "Taxation, Innovation and the Environment",
35. OECD, (2018), "Brief on the tax challenges esarising from digitalisation" interim report 2018, (Our translation)
36. OECD/G20 on Tax Base Erosion and Profit Shifting", OECD Publishing, Paris.
37. Perez, P (2014), "Internet, tax evasion at very high speed", After Tomorrow, 2014/1, n° 29, NF, pp - 37
38. Rotillon, G. (2007) , " La fiscalité environnementale outil de protection de l'environnement ? ", La découverte, " Regards croisés sur l'économie ", 2007/1, n°1,
39. Salanié, B (1998), " Micro-économie - les défaillances du Marché ", Economica, Paris,
40. Scitovsky T. (1954), "Two concepts of External Economies", Journal of Political Economy, vol. LXII, 70-82 (Translation of Barta, N 2008)
41. Sidgwick, H. (1887), "Principles of Political Economy", Chapter II, Boock III, Macmillan, (translation by Laffont, J. J 1975)
42. Sterdyniak, H (2018), "Can corporate taxes survive globalization and European integration?", OFCE | "Revue de l'OFCE "2018/4 No. 158
43. Tabeut, S & Bougantouche, H (2018) "La Fiscalité Environnementale au Maroc Entre Impératifs Fiscaux et Objectifs Environnementaux", Revue du Contrôle de la Comptabilité et de l'Audit,
44. Thimmesch, A. B. (2016), "Transacting in data: tax, privacy, and the new economy," Denver law review, Vol. 94:1,
Published
2022-07-19
How to Cite
Lazaar, N. (2022). The Process of Approaching the Taxation of the Exploitation of Personal Data. European Scientific Journal, ESJ, 7(1), 437. Retrieved from https://eujournal.org/index.php/esj/article/view/15577
Section
ESI Preprints
Copyright (c) 2022 Nabil Lazaar
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
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