The article is devoted to the problem of tax systems’ transformation in the era of digital economic development. The authors highlight the problem of technological unemployment and growing income inequality as the article’s primary concern, which they explain using a gap in workers’ professionalism and qualifications. The authors highlight various possible consequences for the tax systems of developed and developing countries. Based on this analysis, the authors also consider the prospects for multilateral cooperation as an instrument of economic policy that aims to slow the rate of technological unemployment and the growth of inequality (both between and within countries). Having studied developed and developing countries’ economic interests, in their concluding arguments, the authors suggest that a cooperation scenario is currently unlikely, which places the poorest countries’ tax systems in an extremely vulnerable position. The final part of this article explores the Russian tax system’s adaptation to digital economic challenges. This article was prepared as part of research by state assignment at the Russian Academy of National Economy and Public Administration
, к. э. н., старший научный сотрудник Центра налоговой политики Научно-исследовательского финансового института; и. о. зав. лабораторией исследований налоговой политики РАНХиГС (г. Москва
The goal of this research is to develop policy proposals for a reform of Russian corporate income tax legislation. The paper reviews and analyses international and Russian tax policy context and ongoing reforms that aim to address the challenges of the digital economy. It is shown that different states have been implementing unilateral measures in their respective tax legislation due to the absence of global consensus about coordinated reform. This leads to increasing complexity and uncertainty for digital businesses and tax administrations. Considering that the digital tax reform agenda is highly relevant for Russia for fiscal reasons, several ideas for developing Russian tax rules in this context are proposed, including amendments to the concept of corporate residence, introducing a digital services tax as an interim measure, amending the mechanism of withholding tax on royalties and clarifying the tax characterisation of supplies in digital form. This article was prepared as part of research by state assignment at the Russian Academy of National Economy and Public Administration
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