TRANSFORMATION OF THE RUSSIAN TAX SYSTEM IN THE CONTEXT OF ESTABLISHMENT OF THE DIGITAL ECONOMY

The controversial issues of a new approach to solving the problem of transformation of the tax system of the Russian Federation in the context of establishment of the digital economy have been considered. The problems of converting the tax system of the Russian Federation in digital reality and sear...

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Autores principales:	E. Kirova, N. Morozova, A. Bezverkhiy
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2019
Materias:	digital economy tax system tax policy tax administration tax evasion Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/d9a5077e9d3143e8924220caec1a39d4
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spelling	oai:doaj.org-article:d9a5077e9d3143e8924220caec1a39d42021-12-03T07:43:29ZTRANSFORMATION OF THE RUSSIAN TAX SYSTEM IN THE CONTEXT OF ESTABLISHMENT OF THE DIGITAL ECONOMY1816-42772686-841510.26425/1816-4277-2019-7-118-124https://doaj.org/article/d9a5077e9d3143e8924220caec1a39d42019-09-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/1615https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The controversial issues of a new approach to solving the problem of transformation of the tax system of the Russian Federation in the context of establishment of the digital economy have been considered. The problems of converting the tax system of the Russian Federation in digital reality and search for approaches to their solution have been identified. The methods of systematic approach, analysis and synthesis, as well as abstraction and generalization have been used. Due to the use of modern business models, carrying- out business activities without registration and the actual presence in the country, tax risks of tax evasion are increasing. The conclusions have been made about the need to identify new emerging economic relations and their legal consolidation, development and implementation of effective tax policy, and on its basis the transformation of the tax system.E. KirovaN. MorozovaA. BezverkhiyPublishing House of the State University of Managementarticledigital economytax systemtax policytax administrationtax evasionSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 1, Iss 7, Pp 118-124 (2019)
institution	DOAJ
collection	DOAJ
language	RU
topic	digital economy tax system tax policy tax administration tax evasion Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	digital economy tax system tax policy tax administration tax evasion Sociology (General) HM401-1281 Economics as a science HB71-74 E. Kirova N. Morozova A. Bezverkhiy TRANSFORMATION OF THE RUSSIAN TAX SYSTEM IN THE CONTEXT OF ESTABLISHMENT OF THE DIGITAL ECONOMY
description	The controversial issues of a new approach to solving the problem of transformation of the tax system of the Russian Federation in the context of establishment of the digital economy have been considered. The problems of converting the tax system of the Russian Federation in digital reality and search for approaches to their solution have been identified. The methods of systematic approach, analysis and synthesis, as well as abstraction and generalization have been used. Due to the use of modern business models, carrying- out business activities without registration and the actual presence in the country, tax risks of tax evasion are increasing. The conclusions have been made about the need to identify new emerging economic relations and their legal consolidation, development and implementation of effective tax policy, and on its basis the transformation of the tax system.
format	article
author	E. Kirova N. Morozova A. Bezverkhiy
author_facet	E. Kirova N. Morozova A. Bezverkhiy
author_sort	E. Kirova
title	TRANSFORMATION OF THE RUSSIAN TAX SYSTEM IN THE CONTEXT OF ESTABLISHMENT OF THE DIGITAL ECONOMY
title_short	TRANSFORMATION OF THE RUSSIAN TAX SYSTEM IN THE CONTEXT OF ESTABLISHMENT OF THE DIGITAL ECONOMY
title_full	TRANSFORMATION OF THE RUSSIAN TAX SYSTEM IN THE CONTEXT OF ESTABLISHMENT OF THE DIGITAL ECONOMY
title_fullStr	TRANSFORMATION OF THE RUSSIAN TAX SYSTEM IN THE CONTEXT OF ESTABLISHMENT OF THE DIGITAL ECONOMY
title_full_unstemmed	TRANSFORMATION OF THE RUSSIAN TAX SYSTEM IN THE CONTEXT OF ESTABLISHMENT OF THE DIGITAL ECONOMY
title_sort	transformation of the russian tax system in the context of establishment of the digital economy
publisher	Publishing House of the State University of Management
publishDate	2019
url	https://doaj.org/article/d9a5077e9d3143e8924220caec1a39d4
work_keys_str_mv	AT ekirova transformationoftherussiantaxsysteminthecontextofestablishmentofthedigitaleconomy AT nmorozova transformationoftherussiantaxsysteminthecontextofestablishmentofthedigitaleconomy AT abezverkhiy transformationoftherussiantaxsysteminthecontextofestablishmentofthedigitaleconomy
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TRANSFORMATION OF THE RUSSIAN TAX SYSTEM IN THE CONTEXT OF ESTABLISHMENT OF THE DIGITAL ECONOMY

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