Development of the international taxation system of the digital economy in the Russian Federation
Keywords:
digital economy, taxation of the digital economy, international taxation, tax policy, tax competitionAbstract
The article discusses the problems and ways to improve the taxation system of the digital economy (DE), considering the specifics of the urgent tasks the Russian Federation faces. In recent years, the integration of national economies and markets, as well as tax competition, has significantly increased, which creates a burden on traditional international tax rules that require modernization, including taking into account the peculiarities of DE. The analysis has shown that the tax solutions proposed by international organizations are not reliable and often contradict national interests. In addition, special problems have arisen in the Russian Federation related to the economic sanctions of Western countries. Based on the results of the analysis, the article substantiates proposals to improve the system of international taxation of DE in Russia by creating additional incentives to enhance the investment activity of domestic enterprises, ensure transparency and competitiveness of the Russian tax system, and improve the regulatory framework for taxation of DE.
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