Government Tax Policy in the Digital Economy

Política Fiscal Estatal en la Economía Digital

• Olha Pylypenko V.I. Vernadsky Taurida National University, Kyiv, Ukraine. https://orcid.org/0000-0003-3997-9108
• Halyna Matviienko V.I. Vernadsky Taurida National University, Kyiv, Ukraine. https://orcid.org/0000-0002-5265-8379
• Anatolii Putintsev V. I. Vernadsky Taurida National University, Kyiv, Ukraine. https://orcid.org/0000-0002-4397-0408
• Ivan Vlasenko Kyiv National University of Trade and Economics Vinnytsia, Vinnytsia Oblast, Ukraine. https://orcid.org/0000-0002-3909-1179
• Natalia Onyshchuk Kyiv National University of Trade and Economics Vinnytsia, Vinnytsia Oblast, Ukraine. https://orcid.org/0000-0002-1635-0801

DOI: https://doi.org/10.46398/cuestpol.4072.15

Keywords: tax policy, digital economy, digitalization, taxes, digital platforms

Abstract

The article considers the peculiarities of the formation and implementation of tax policy in the development of the digital economy, reveals current problems, and substantiates the need to change the tax system. The directions of compensation of the reduction of income from the labor tax through automation and introduction of artificial intelligence in technological processes are defined and the forms of taxation of digital commerce are offered. The research methods were scientific abstraction, logic, graphics, visual reflection, analytics. It has been proven that the process of digitalization of the economy in combination with the crisis caused by COVID-19 causes many risks that must be considered when developing tax policy. Emphasis is placed on the implementation of a tax policy based on digital transformation, which stimulates innovation, ensures efficiency, and improves the quality of tax services. Increasing the use of digital technologies has been shown to create challenges in many areas of public administration, including taxation. It concludes that there is a need for broad international cooperation to prevent tax evasion, ensure tax transparency and develop new tax approaches and software.

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