ЦИФРОВАЯ НАЦИОНАЛЬНАЯ ВАЛЮТА И ЕЕ ВЛИЯНИЕ НА СУВЕРЕНИТЕТ ЭКОНОМИКИ

Аудиторские ведомости. 2024. № 4. С. 127–132.

Kosov M., Ахмадеев Р. Г., Платонов А. П.

The current processes of digitalization of the economy directly affect the development of relations in the financial sector of the economy. The introduction of the digital ruble as a pilot project based on the digital platform is not only a new form of money, which has distinctive features, but to a greater extent a set of financial measures, through which it is possible to ensure the sovereignty of the national economy, affecting the acceleration of payments within the jurisdiction, as well as in the medium term to serve as the basis (alternative) of the settlement and payment system in the EAEU countries. The study highlights the positive aspects of the introduction of digital currency for business, primarily in the fintech industry sector, which is a stimulating mechanism for the development of innovative technologies, respectively, forming new jobs. In turn, the expansion of the digital platform in the jurisdiction of the EAEU member states, is a prospect for the development of trade relations in the macroeconomic circumstances of the period 2023-2024, compared to the traditionally used currencies, primarily in online commerce and financial services, and the use of the digital ruble in international trade is more attractive due to the acceleration of payments and lower costs of the transaction. At the same time, the expansion of the scope of application of the digital platform requires, first of all, support from the government, the banking sector, the appropriate level of security and data protection guarantees. Within the framework of solving the current issues of full-fledged implementation of the digital platform, the focus should be on increasing the performance of distributed registers technology, ensuring confidentiality, the possibility of implementing offline mode, taking into account the scalability of production of national IT-support and the relevant infrastructure for the participants of financial relations.

Keywords: налоговое администрирование, national sovereignty, национальный суверенитет, tax administration, ЕАЭС, EAEU, цифровая платформа, Цифровой рубль, Digital platform, digital ruble