TY - GEN

T1 - PRINCIPLES OF FAIR AND EFFICIENT TAXATION IN THE CONTEXT OF DIGITALIZATION

AU - Ильичёв, Максим Владимирович

AU - Спорник, Александр

AU - Маленко, Сергей

AU - Никита, Андрей

AU - Смирнов, Ростислав Олегович

PY - 2021

Y1 - 2021

N2 - In the present article, we consider the problems of the theory of optimal taxation in the digital transformation of modern society, as well as the ways to solve them. The analysis is conducted both through the prism of socio-economic notions of justice and in the context of the biopolitical principle (social trophism). At the beginning of the article, the main aspects and vectors of development of the tax system in the era of digital transformation are disclosed. Further we propose an algorithm for assessing the optimality of a particular tax system and its individual components - individual tax schedules for different types of tax. Optimality in this paper refers to the ability of the tax to simultaneously meet the requirements of the currently dominant socio-economic concepts of equity, and to take into account the interests of the state - the desire to maximize tax revenues. As an example, there is an algorithm of forming the fundamental prerequisites for selecting the type of income tax schedule as the main source of replenishment of the state budget of the Russian Federation. Finally, it is concluded that a progressive income scale can be used as a tool to manage the reproduction of the labor force, and, as a consequence, the formation of the forage base (in terms of biopolitics) for future periods.

AB - In the present article, we consider the problems of the theory of optimal taxation in the digital transformation of modern society, as well as the ways to solve them. The analysis is conducted both through the prism of socio-economic notions of justice and in the context of the biopolitical principle (social trophism). At the beginning of the article, the main aspects and vectors of development of the tax system in the era of digital transformation are disclosed. Further we propose an algorithm for assessing the optimality of a particular tax system and its individual components - individual tax schedules for different types of tax. Optimality in this paper refers to the ability of the tax to simultaneously meet the requirements of the currently dominant socio-economic concepts of equity, and to take into account the interests of the state - the desire to maximize tax revenues. As an example, there is an algorithm of forming the fundamental prerequisites for selecting the type of income tax schedule as the main source of replenishment of the state budget of the Russian Federation. Finally, it is concluded that a progressive income scale can be used as a tool to manage the reproduction of the labor force, and, as a consequence, the formation of the forage base (in terms of biopolitics) for future periods.

KW - биополитика

KW - цифровизация налогообложения

KW - подоходный налог

KW - прогрессивное образование

KW - социальный трофизм

KW - BIOPOLITICS

KW - DIGITALIZATION OF TAXATION

KW - INCOME TAX

KW - PROGRESSIVE TAXATION

KW - SOCIAL TROPHISM

UR - https://www.elibrary.ru/item.asp?id=48272800

U2 - 10.15405/epsbs.2021.12.03.36

DO - 10.15405/epsbs.2021.12.03.36

M3 - Conference contribution

SP - 270

EP - 276

BT - PERISHABLE AND ETERNAL: MYTHOLOGIES AND SOCIAL TECHNOLOGIES OF DIGITAL CIVILIZATION

A2 - Крапчинов, Дмитрий

PB - European Publisher Ltd.

T2 - PERISHABLE AND ETERNAL: MYTHOLOGIES AND SOCIAL TECHNOLOGIES OF DIGITAL CIVILIZATION-2021

Y2 - 22 November 2021 through 23 November 2021

ER -