Impact of the state tax and legal policy on the development of the institution of tax liability in the conditions of digitalization

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Abstract

The study examines the development of the content of the institution of tax liability in the economy digitalization context as a result of implementation of relevant measures of state tax policy. The purpose of the study is to analyze the totality of program documents, as well as regulatory legal acts of the Russian Federation focused on those areas of tax policy that are related to tax liability as a backbone institution of tax law, studied in the context of its digital transformation. Such study is valuable in terms of identifying the main directions (trends) of tax and legal policy as fundamental principles of tax liability institution in the context of introduction and use of digital technologies. This naturally updates the discussion on the issue of defining the concept and establishing the content of the category tax policy, including from the point of view of classifying a wide range of tax policy sources. At present, the main goal of implementing tax policy is to provide tax preferences to businesses, including through the abolition of certain tax obligations or simplification of the procedure for their implementation. Further measures of tax policy in relation to the tax liability institution may be formulated as follows: transferring the tax burden from taxpaying organizations to individuals and increasing the number of tax benefits whose implementation becomes possible with the use of digital technologies.

About the authors

Olga I. Lyutova

National Research University Higher School of Economics

Author for correspondence.
Email: olyutova@hse.ru
ORCID iD: 0000-0002-6603-8859
Candidate of Legal Sciences, leading researcher at the Institute of State and Municipal Management 11 Myasnitskaya str., Moscow, 101000, Russian Federation

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Copyright (c) 2023 Lyutova O.I.

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