Проблемы налогового регулирования в условиях цифровой трансформации и пути их решения

Экономика и управление в машиностроении. 2022. № 5. С. 46–51.

Filosofova T. G., Боголепова Е. Н.

The article considers the main problems of digital transformation. The issues of taxation as an incentive for business development are considered. It is proved that technological progress, the emergence of digital technologies and related new goods and services form new economic relations affect economic processes, lead to changes in the business models of companies, and positive dynamics in attitude of the households to the Internet and consumer loyalty to digital goods and services speak of good prospects for online business in the context of digital transformation. The problems of tax administration in the context of digitalization when using the traditional taxation system are identified, and measures are proposed to eliminate them, the concept of taxation of cross-border online transactions is considered.

Keywords: бизнес-модели, электронная коммерция, трансграничная торговля, e-commerce, cross-border trade, налоговое регулирование, цифровая трансформация, BUSINESS MODELS, TAX REGULATION, digital transformation