The Main Forms of Tax Policy Implementation in the Context of Digitalization of the Economy

Abstract

The article presents the main forms of implementation of the tax policy. In order to implement the objectives of tax policy at an effective level, the state uses various tax instruments that differ significantly from each other. The most effective direction of tax control at the moment is the comprehensive administration of tax production through the implementation of the system of federal data processing centers, the functioning of the risk management system and the comparative characteristics of the submitted information of payers and data of their counterparties. In turn, the growth in the number of international transactions will require improving the process of managing tax risks in foreign economic activity, in this regard, taking into account the trends of digitalization of the economy will allow for a more flexible tax system. The introduction of digital technologies into the process of tax administration is the main task in implementing the transformation of the tax system in a modern economy, the process of introducing modern technologies that appear as the digital economy integrates will be able to ensure transparency of this process in the state budget system, in conditions of “frontal” cost reduction.