• A
  • A
  • A
  • ABC
  • ABC
  • ABC
  • А
  • А
  • А
  • А
  • А
Regular version of the site

Article

DEFORMATION OF RUSSIAN TAXATION MODEL TAKING INTO ACCOUNT THE CHALLENGES OF THE DIGITAL ECONOMY

Annual Center Review. 2021. № 12/13. С. 9-14.
Лютова О. И.

In a changing world, which falls under the influence of two inextricably linked processes in the form of digiti- zation and globalization, the issue of determining the position of the legislator in relation to the choice of the model of legal regulation becomes most relevant. At the same time, despite the active development of digitization processes of both the Russian and world economy, there is no single normative and/or doctrinal concept of crypto- currency, both in economic science and in jurisprudence. We believe that this problem is of particular relevance in connection with the need to determine the state-power strategy of a public entity with regard to the development of Russian financial and tax legislation, considering cur- rent features of the financial system development in the digital age. In this regard, we consider the assessment of the “cryptocurrency” phenomenon taking into account the specifics of the Russian tax-legal regulation as one of the categories of taxation law, which is related to such fun- damental notions as “object taxation” and “tax base”. Also, the development of the current concept of cryptocurren- cy significantly affects the most important notions of tax law-fiscal sovereignty, tax residency, legal personality, taxpayers and others. In addition, digitization requires, in the Author’s opinion, a revision of theoretical approaches to the system and structure tax law sources.