Open AccessGovernment Tax Policy in the Digital Economy
Author(s) -
Olha Pylypenko,
Halyna Matviienko,
Anatolіі Putіntsev,
Ivan Vlasenko,
Natalia Onyshchuk
Publication year - 2022
Publication title -
cuestiones políticas/cuestiones políticas
Language(s) - English
Resource type - Journals
eISSN - 2542-3185
pISSN - 0798-1406
DOI - 10.46398/cuestpol.4072.15
Subject(s) - digital economy , tax reform , tax policy , indirect tax , transparency (behavior) , tax avoidance , value added tax , business , public economics , industrial organization , economics , economic policy , computer science , computer security , world wide web
The article considers the peculiarities of the formation and implementation of tax policy in the development of the digital economy, reveals current problems, and substantiates the need to change the tax system. The directions of compensation of the reduction of income from the labor tax through automation and introduction of artificial intelligence in technological processes are defined and the forms of taxation of digital commerce are offered. The research methods were scientific abstraction, logic, graphics, visual reflection, analytics. It has been proven that the process of digitalization of the economy in combination with the crisis caused by COVID-19 causes many risks that must be considered when developing tax policy. Emphasis is placed on the implementation of a tax policy based on digital transformation, which stimulates innovation, ensures efficiency, and improves the quality of tax services. Increasing the use of digital technologies has been shown to create challenges in many areas of public administration, including taxation. It concludes that there is a need for broad international cooperation to prevent tax evasion, ensure tax transparency and develop new tax approaches and software.