ОСОБЕННОСТИ СОВРЕМЕННОЙ НАЛОГОВО-БЮДЖЕТНОЙ ПОЛИТИКИ РОССИИ С УЧЕТОМ ЦИФРОВИЗАЦИИ

Abstract

This article aims to systematize the distinctive features of the modern fiscal policy of the Russian Federation, taking into account digitalization. The hypothesis of the study is as follows: the high dynamics of the penetration of information and communication technologies in social and economic processes, the lack of the need to modernize certain systems and the availability of the ability to build them anew in combination with the assignment of digitalization as a priority of state policy have allowed to make significant progress in improving the efficiency of fiscal policy. At the same time, the peculiarities of the state of the public administration system determine the digitalization emphasis on the fiscal component of fiscal policy and do not fully realize the potential of the controlling component in relation to public spending. The methodology of the study is based on general scientific methods of theoretical and methodological analysis of sources, abstract-logical approach, analysis and synthesis, formal-legal and method of content analysis. As a result of the study, the proposed hypothesis is proved and it is shown that the digitalization of taxes has great potential in the sphere of digital taxation of the tax system in modern Russia, allowing to comprehensively solve the problems of functioning and development of this system and overcoming its current crisis. It is shown that the digitalization of taxes is a priority area of digital taxation of the tax system in modern Russia. The author assesses the most significant problems facing the further digitalization of the country's tax and fiscal policy. These problems include: complication of tax evasion schemes (including — with the use of cryptocurrencies), technological dependence on imported software and hardware complexes, the risk of achieving excessive administrative burden on businesses and the self-employed.