Tax Optimization in the Modern Tax System Under the Influence of Digitalization

Abstract

Abstract The article considers the importance and methods of organizing tax planning as an effective way to optimize tax payments under the influence of the global digitalization of the economy on the example of the Russian legal system in a comparative perspective. At the same time, the article examines the issues of counteracting abuse in the field of taxation. Current research substantiates the expediency of introducing the category of tax optimization into scientific circulation is and establishes its criteria. To understand the prospects of domestic taxation mechanisms, they are considered in comparison with similar mechanisms of other states and the legal regulation of foreign countries of Europe (European Union), the United States, as well as respecting the initiatives and solutions of international organizations (oecd, European Commission) in the plane examined. A macroeconomic assessment of the effectiveness of the use of digital tax administration is carried out and the stages of its institutional development are highlighted. Digital technologies ensure the increase in the collection of taxes and other obligatory payments, reducing labor costs for tax control, and reducing an administrative burden on business. The main approaches to the digital transformation of the modern tax system are considered, new innovative developments and digital technologies in Russia are highlighted. It is noted that at present, the Russian tax system, in the context of the development of the digital economy, is moving from an electronic to a “proactive state”.