Динамика бесконтактных платежей и связанных с ними налоговых поступлений в период пандемии Заглавие

Abstract

Over the period of the pandemic since March 2020, the number of contactless payments has increased in Russia. In many ways, the reason for the increase in non-cash payments was the desire of firms and taxpayers to reduce the spread of coronavirus infection – the share of non-cash payments in Russia in 2020 was about 70%, an increase of 6 percentage points relative to 2019. According to the Bank of Russia, the contribution of the COVID-19 coronavirus pandemic to the share of noncash payments as a whole amounted to about 3%. Now Russians prefer to touch less cash and pay for purchases in stores and on websites using contactless methods, which are becoming more and more diverse every year (cards, rings with the M/Chip Mastercard technology, PayPal. NFC chips). Taxpayers prefer convenience and thus a cash-free (cashless) society. How has the increase in contactless payments affected tax revenues? How will the whitewashing of the Russian economy take place in the future? At the moment, cash is the only thing that ensures the anonymity of taxpayers. Will the state be able to speed up tax collection from those who prefer cash to card transfer against the background of the coronavirus? After all, any online payment can be calculated and recognized by the end user, without preserving privacy. The study uses data from the Federal Tax Service of Russia and data from the Bank of Russia. The research methods used to test the hypothesis are: analysis of domestic and foreign scientific publications; analysis of data from the Federal Tax Service of Russia; analysis of data of the Bank of Russia. According to the results, the hypothesis will be refuted or confirmed.