Taxation digitalization and incentive foundation of developing the real sector of economy

The article shows the necessity to intensify digitalization of Russian economy leaning on rational taxation legislation. Penetration of information technologies in the agrarian sector is so fast that it raises questions about possible underestimation of economic activity of the sector in improving t...

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Autores principales:	V. I. Bratcev, A. V. Roybu
Formato:	article
Lenguaje:	RU
Publicado:	Plekhanov Russian University of Economics 2018
Materias:	digital economics digitalization digital products food provision taxation incentives development of agricultural production Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/8d4f0e127e7944e98ea56b0d3f1f6326
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spelling	oai:doaj.org-article:8d4f0e127e7944e98ea56b0d3f1f63262021-11-15T05:20:47ZTaxation digitalization and incentive foundation of developing the real sector of economy2413-28292587-925110.21686/2413-2829-2018-5-20-25https://doaj.org/article/8d4f0e127e7944e98ea56b0d3f1f63262018-10-01T00:00:00Zhttps://vest.rea.ru/jour/article/view/563https://doaj.org/toc/2413-2829https://doaj.org/toc/2587-9251The article shows the necessity to intensify digitalization of Russian economy leaning on rational taxation legislation. Penetration of information technologies in the agrarian sector is so fast that it raises questions about possible underestimation of economic activity of the sector in improving the food provision of the country connected with digital products. The authors researched digitalization of the Russian taxation system stimulating the development of business and changes in the tax mechanism, which provides preconditions for shaping fixed capital of the agrarian sector. Key forms of tax incentives were described, their impact on the agrarian sector was shown and on this basis the necessity to develop a new taxation mechanism of prolonging tax payments on capital growth till the full completion of the information-investment process was grounded. The authors identify priorities of Russian taxation policy in today’s conditions of complicated geopolitical situation and sanction restrictions. They came to the conclusion about the inevitable entry of Russia into the community of information-developed economics. A set of measures was put forward aimed at creating optimal conditions for involving all economic agents in information innovation work and filling economy with digital content. Among key findings of the research we should mention substantiation of taxation system transformations, which could stimulate business development and practical recommendations dealing with upgrading the taxation impact on information technologies’ penetration on digital platforms of the agrarian sector of economy.V. I. BratcevA. V. RoybuPlekhanov Russian University of Economicsarticledigital economicsdigitalizationdigital productsfood provisiontaxation incentivesdevelopment of agricultural productionEconomics as a scienceHB71-74RUВестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 5, Pp 20-25 (2018)
institution	DOAJ
collection	DOAJ
language	RU
topic	digital economics digitalization digital products food provision taxation incentives development of agricultural production Economics as a science HB71-74
spellingShingle	digital economics digitalization digital products food provision taxation incentives development of agricultural production Economics as a science HB71-74 V. I. Bratcev A. V. Roybu Taxation digitalization and incentive foundation of developing the real sector of economy
description	The article shows the necessity to intensify digitalization of Russian economy leaning on rational taxation legislation. Penetration of information technologies in the agrarian sector is so fast that it raises questions about possible underestimation of economic activity of the sector in improving the food provision of the country connected with digital products. The authors researched digitalization of the Russian taxation system stimulating the development of business and changes in the tax mechanism, which provides preconditions for shaping fixed capital of the agrarian sector. Key forms of tax incentives were described, their impact on the agrarian sector was shown and on this basis the necessity to develop a new taxation mechanism of prolonging tax payments on capital growth till the full completion of the information-investment process was grounded. The authors identify priorities of Russian taxation policy in today’s conditions of complicated geopolitical situation and sanction restrictions. They came to the conclusion about the inevitable entry of Russia into the community of information-developed economics. A set of measures was put forward aimed at creating optimal conditions for involving all economic agents in information innovation work and filling economy with digital content. Among key findings of the research we should mention substantiation of taxation system transformations, which could stimulate business development and practical recommendations dealing with upgrading the taxation impact on information technologies’ penetration on digital platforms of the agrarian sector of economy.
format	article
author	V. I. Bratcev A. V. Roybu
author_facet	V. I. Bratcev A. V. Roybu
author_sort	V. I. Bratcev
title	Taxation digitalization and incentive foundation of developing the real sector of economy
title_short	Taxation digitalization and incentive foundation of developing the real sector of economy
title_full	Taxation digitalization and incentive foundation of developing the real sector of economy
title_fullStr	Taxation digitalization and incentive foundation of developing the real sector of economy
title_full_unstemmed	Taxation digitalization and incentive foundation of developing the real sector of economy
title_sort	taxation digitalization and incentive foundation of developing the real sector of economy
publisher	Plekhanov Russian University of Economics
publishDate	2018
url	https://doaj.org/article/8d4f0e127e7944e98ea56b0d3f1f6326
work_keys_str_mv	AT vibratcev taxationdigitalizationandincentivefoundationofdevelopingtherealsectorofeconomy AT avroybu taxationdigitalizationandincentivefoundationofdevelopingtherealsectorofeconomy
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Taxation digitalization and incentive foundation of developing the real sector of economy

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