Налоговые аспекты индустриализации в мире прорывных технологий, экономик нового типа и «амбиций» английского права

Финансовое право. 2020. № 8. С. 34–38.

Хаванова И. А.

The object of this article is the tax aspects of industrialization in the process of formation of new type economies. The author draws attention to the fact that drastic changes in the Civil law driven by digitalization were not supported by the Tax Code of the Russian Federation. As its stated in the article this situation cannot be considered as satisfying. In authors opinion, the need in compliance of tax legal regulation with the development of new technologies has become pointed recently. Taking this into account the author suggests identifying the directions both of outstripping development in norms and of the areas with conservative scenario. In particular, the author makes a conclusion that there’s a need in introduction of a special tax regime for the development of commercial space activity. The classification of legislative changes is made taking into account their character: 1) stimulating/restricting, 2) adaptive, 3) transitional/innovative. The author notes the importance of adopting legal acts of expository nature. The need of systematic approach to the change of tax legislation is explained in the article (the adoption of the complex of tax legal norms adequate for current state of legislation in the digital economy and for the needs of Russian industry).

Keywords: налогообложение, налоговая система, индустриализация, taxation, tax system, tax regulation, new industrialization, налоговое регулирование, DISRUPTIVE TECHNOLOGY, прорывная технология