Digitization of Taxes as a Top-Priority Direction of Optimizing the Taxation System in Modern Russia

Abstract

Purpose The purpose of the research is to substantiate the priority of digitization of taxes for optimizing the taxation system in modern Russia and to develop recommendations of institutionalization of the practice of digital taxation in the Russian economic system. Methodology From the scientific and methodological point of view, this research is organized in the following way. Within the normative economic theory, the possibilities are determined and perspectives are substantiated for digital taxation of the taxation system in modern Russia with the help of digitization of taxes. Based on that, within the positive economic theory and with application of methodological tools of the institutional economic theory, the recommendations are developed for institutionalization of the practice of digital taxation in the Russian economic system. Results As a result of the research, the offered hypothesis is proved and it is shown that digitization of taxes has large potential in the sphere of digital taxation of the taxation system in modern Russia, allowing for complex solution of all the determined problems of functioning and development of this system and for overcoming of its current crisis. It is shown that digitization of taxes is a top-priority direction of digital taxation of the taxation system in modern Russia. Recommendations The authors offer an institutional concept of digitization of taxes in the interests of digital taxation of the taxation system in modern Russia. This concept reflects the directions of state regulation of the process of digitization of taxation in modern Russia, which are necessary for its formation as a social institute that allows optimizing the tax system. These directions include modernization of tax law, digital infrastructural provision, information and consultation support, and marketing of digital taxation.