In the modern conditions, minimization of the consequences of economic crisis phenomena is one of the key vectors of the policy implemented by the authorities of most countries to support the development of the country’s economy, representatives of entrepreneurship in adapting to the rapidly changing external and internal environment. Such measures are aimed at ensuring stable growth both at the level of a single industry, especially one with priorities, and entire economic territories. Digital tax stabilization instruments play a significant role in this process. Representatives of the executive and legislative authorities occupy a central place in the mechanism of tax regulation based on the use of digital technologies, but the lack of a set of interconnected and systemic instruments that have a stimulating effect on production processes, as well as a system for successful management of socially oriented development of individual territories and industries form barriers to achieving stable economic development. Moreover, such aspects create prerequisites for the emergence of economic crises in the future. The purpose of the work is to provide a rationale for the use of digital tax mechanisms in order to increase the financial and economic results of business entities. The author used economic and general scientific methods in the study: classification, systems approach, analysis and synthesis, comparison, induction, systematization, which allowed achieving the set goal. Digital tax technologies are of great importance for assessing tax preferences and other measures to support and develop the economic entity of the country. Despite the fairly active measures of the Russian and international governments to develop digital tax mechanisms, there are problems that require further improvement: in the direction of eliminating technical flaws in the operation of electronic services; increasing the level of security of confidential information stored in digital format in any country in the world; the trend of increasing tax burden against the background of the transformation of tax bases and changes in the rates of various taxes; the presence of aggressive tax planning, or the so-called “shadow” or hidden economy, which is characterized by taxpayers concealing the real amount of income they receive, which leads to the erosion of tax bases.

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Digital Tax Instruments for Effective Growth and Functioning of Business Entities

  • Irina Zhuravleva

摘要

In the modern conditions, minimization of the consequences of economic crisis phenomena is one of the key vectors of the policy implemented by the authorities of most countries to support the development of the country’s economy, representatives of entrepreneurship in adapting to the rapidly changing external and internal environment. Such measures are aimed at ensuring stable growth both at the level of a single industry, especially one with priorities, and entire economic territories. Digital tax stabilization instruments play a significant role in this process. Representatives of the executive and legislative authorities occupy a central place in the mechanism of tax regulation based on the use of digital technologies, but the lack of a set of interconnected and systemic instruments that have a stimulating effect on production processes, as well as a system for successful management of socially oriented development of individual territories and industries form barriers to achieving stable economic development. Moreover, such aspects create prerequisites for the emergence of economic crises in the future. The purpose of the work is to provide a rationale for the use of digital tax mechanisms in order to increase the financial and economic results of business entities. The author used economic and general scientific methods in the study: classification, systems approach, analysis and synthesis, comparison, induction, systematization, which allowed achieving the set goal. Digital tax technologies are of great importance for assessing tax preferences and other measures to support and develop the economic entity of the country. Despite the fairly active measures of the Russian and international governments to develop digital tax mechanisms, there are problems that require further improvement: in the direction of eliminating technical flaws in the operation of electronic services; increasing the level of security of confidential information stored in digital format in any country in the world; the trend of increasing tax burden against the background of the transformation of tax bases and changes in the rates of various taxes; the presence of aggressive tax planning, or the so-called “shadow” or hidden economy, which is characterized by taxpayers concealing the real amount of income they receive, which leads to the erosion of tax bases.