Transformation of the legal mechanism of taxation as a factor of influence on strategic planning of budgetary policy: Russia case study

Abstract

The article considers the global economy digitalization impact on public tax administration and analyzes the use of strategic approaches to the formation of fiscal policy in Russia in their relationship with the corresponding approaches of foreign countries. Using the comparative legal method, the study examines the issue of determining the impact of various management tools on improving the efficiency of the state budget. A macroeconomic assessment of the effectiveness of the digital tax administration is carried out and its institutional development stages are highlighted. Digital technologies ensure the taxes and other obligatory payments collection increase, reducing labor costs for tax control, and reducing an administrative burden on business. The main digital transformation approaches of the modern tax system are considered, new innovative developments and digital technologies in Russia are highlighted.

Keywords:

• Digital economy
• electronic document management
• legal tax regulation
• tax administration
• tax audit

Disclosure statement

No potential conflict of interest was reported by the author(s).

Data availability statement

Data will be available on request.

Notes

1 A bank guarantee (under Russian law) is a tool for transferring credit risk from the beneficiary to the guarantor, expressed in the provision of the beneficiary’s counterparty – the principal of the so-called guarantee loan. The operation of issuing a bank guarantee is a credit and insurance service provided by the guarantor to the principal for a fee. Bank guarantee as a way to ensure the fulfillment of credit obligations. Bulletin of the Udmurt University. Series “Economics and Law”, 3, 145–150.

Additional information

Notes on contributors

Imeda Tsindeliani

Imeda Tsindeliani is a PhD in Law, Associate Professor, Head of the Department of Financial Law, Russian State University of Justice, Moscow, Russian Federation. His research interests include financial law, fiscal policy and public policy.

Anatoliy Selyukov

Anatoliy Selyukov is a Full Doctor in Law, Professor at the Department of Financial Law, Russian State University of Justice, Moscow, Russian Federation. He studies the legal support of state and municipal credit and legal regulation of budgetary relations.

Vitaly Kikavets

Vitaly Kikavets is a Full Doctor in Law, Deputy head of the Department of Financial Law, Russian State University of Justice, Moscow, Russian Federation. He is well-qualified in financial law, electronic budget, budget resources, public procurement, contract system in the procurement.

Tatiana Vershilo

Tatiana Vershilo is a PhD in Law, Associate Professor, Deputy head of the Department of Financial Law, Russian State University of Justice, Moscow, Russian Federation. Her research areas consist of legal regulation of budget resources, public procurement and fiscal policy.

Elena Tregubova

Elena Tregubova is a PhD in Law, Associate Professor at the Department of Financial Law, Russian State University of Justice, Moscow, Russian Federation. She investigates the tax control, special tax regimes, financial monitoring, migration law.

Oksana Babayan

Oksana Babayan is a Associate Professor at the Department of Financial Law, Russian State University of Justice, Moscow, Russian Federation. She studies the state budget system and financial law.

Bator Badmaev

Bator Badmaev is a Senior lecturer at the Department of Financial Law, Russian State University of Justice, Moscow, Russian Federation. His scientific interests are antitrust (competition) law and financial law.

Sergey Shorin

Sergey Shorin is a Postgraduate student of the Department of Financial Law, Russian State University of Justice, Moscow, Russian Federation. He specialises in corporate law and public law.