Modern problems of forming and maintaining corporate tax database in the conditions of digital economy

The author gives attention to the most relevant and discussed question of international taxation – rules of direct taxation of corporate income in the conditions of digital economy. The subject of this research is the problems of taxation of corporations that use digital business models in their activity. The object of this research is the existing and proposed rules for corporate taxation. The relevance of this research is substantiated by the fact that the final proposals of OECD within the framework of Action of the BEPS plan, dedicated to the problems of taxation in the era of digital economy, are expected in the nearest future. The scientific novelty consists in the comprehensive research of the problems of direct taxation in the conditions of digital economy, their categorization, and concealment of causes contributing to their occurrence. The article presents substantiation to an original approach towards determining the problems in taxation of digital economy and development of measures aimed at resolving these problems. In course of research, the author argues the need to delineate problems in order to search for proper solutions. Defending the position of prematurity of introduction of measures regarding the problem of tax evasion and aggressive taxation planning by digital companies, the author refers to the absence of data on implementation of previous initiatives in this sphere that could demonstrate the degree of necessity for further measures.