Abstract
The COVID-19 pandemic has become a challenge for the global community, it has affected many areas of our lives and exposed a number of drawbacks to the modern economy and tax system. In the context of the pandemic, many states needed to attract additional financial resources, and they saw this additional source of funding in the taxation of digital giants, some of these companies in 2020 increased their revenues. Therefore, this study is extremely acute in the current conditions. The practical significance of the study is the identification of the advantages and disadvantages of the introduction of a digital tax and waiting for a unified approach to digital taxation from the OECD for Russia. In addition, the experience of European countries that have already introduced a digital tax will be thoroughly studied in the article.
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