Digital economy and digital taxation in Russia

Aim. To study the impact of the digital economy on the tax system and identify the main aspects of digital taxation in the modern world in order to understand its features and opportunities for economic development.

Methodology. Based on the reporting data of the Federal Tax Service of Russia, statistical data of the Ministry of Digital Development, Communications and Mass Media of Russia and the Bank of Russia, an analysis of the development of the digital economy and its impact on digital taxation was conducted. To write this topic, the author used modern methods of scientific research such as analytical, statistical, methods of grouping, graphical and tabular presentation of data.

Results. It shows what digital technologies are used by organizations of the business sector in Russia and other countries. If the state has decided to digitalize any of the spheres of activity, then this process will certainly be associated with high costs, thus the author gives the dynamics of gross domestic costs for the development of the digital economy in Russia. Today, we can no longer exist without digitalization, which improves and makes our lives easier, such as the introduction of the electronic system of fast payments (FPS). But with the development of digitalization, cyber fraudsters have also appeared who stole 15.8 billion rubles from Russian citizens from various banks without their consent in 2023. The author proposes methods for protecting electronic payments in the digital system.

Research implications. Digital services are in demand in Russia; they are actively used and developed. Digital services benefit taxpayers by reducing the amount of time spent and requested documents; opportunities for tax and fee evasion. Digital services also have a positive effect on tax authorities – they modernize the tax administration process, thereby reducing the state’s monetary costs. As a result, tax authorities increase the amount of time they spend on solving more complex and ambiguous tasks, transferring routine and monotonous work to digital services. With the introduction of digitalization, tax revenues to the budget system of the Russian Federation have increased, such as, for example, with the introduction of the mobile digital application “My Tax” – an additional 62,517 billion rubles in professional income tax were received by the budget system of the Russian Federation in 2023. The dynamics are shown: the volume of transactions in the fast payment system (FPS); the number of transfers and amounts of purchases made for goods and services by Russian citizens, the number of trade and service enterprises (TSP) accepting payment through the fast payment system.

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