Scholarly record

TAX SYSTEM OF THE RUSSIAN FEDERATION: CURRENT STATUS AND DEVELOPMENT PROSPECTS

E. Vasilyeva, Yu. Dergachev, Ya. Lyashova

Abstract

The article examines the current status and prospects of development of the Russian tax system, analyzes it, considers problems and ways of its improvement. The article includes the following sections: introduction, general characteristic of tax system of Russia; elements of the tax system of Russia; prospects of development of Russian tax system. In each paragraph the essential elements of the current tax system of the state are revealed. The trends developing in the modern tax system of the Russian Federation are considered. It have been also identified the changes occurring during the formation of a qualitatively new modern structure of the tax system that meets the economic priorities of the digital economy. The formation processes of the global ecosystem of the digital economy and global digital space are studied. The main approaches to the digital transformation of the modern tax system, highlights the new and innovative design and digital technology in Russia are reviewed. Through research and reasoning it is noted that currently the tax system of Russia in conditions of development of the digital economy makes a transition from e-to a ‘‘proactive state’’ reflected in an increase in public services provided in electronic form; improving the activities of state bodies and ensure their transparency. The current problems impeding the effective functioning and development of the tax system have been analyzed. Solutions to selected problems and prospective directions of development of tax system of Russia are proposed.

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