Principles Of Fair And Efficient Taxation In The Context Of Digitalization

Abstract

In the present article, we consider the problems of the theory of optimal taxation in the digital transformation of modern society, as well as the ways to solve them. The analysis is conducted both through the prism of socio-economic notions of justice and in the context of the biopolitical principle (social trophism). At the beginning of the article, the main aspects and vectors of development of the tax system in the era of digital transformation are disclosed. Further we propose an algorithm for assessing the optimality of a particular tax system and its individual components -individual tax schedules for different types of tax. Optimality in this paper refers to the ability of the tax to simultaneously meet the requirements of the currently dominant socio-economic concepts of equity, and to take into account the interests of the state -the desire to maximize tax revenues. As an example, there is an algorithm of forming the fundamental prerequisites for selecting the type of income tax schedule as the main source of replenishment of the state budget of the Russian Federation. Finally, it is concluded that a progressive income scale can be used as a tool to manage the reproduction of the labor force, and, as a consequence, the formation of the forage base (in terms of biopolitics) for future periods.