Government Tax Policy in the Digital Economy

Política Fiscal Estatal en la Economía Digital

• Olha Pylypenko V.I. Vernadsky Taurida National University, Kyiv, Ukraine. https://orcid.org/0000-0003-3997-9108
• Halyna Matviienko V.I. Vernadsky Taurida National University, Kyiv, Ukraine. https://orcid.org/0000-0002-5265-8379
• Anatolii Putintsev V. I. Vernadsky Taurida National University, Kyiv, Ukraine. https://orcid.org/0000-0002-4397-0408
• Ivan Vlasenko Kyiv National University of Trade and Economics Vinnytsia, Vinnytsia Oblast, Ukraine. https://orcid.org/0000-0002-3909-1179
• Natalia Onyshchuk Kyiv National University of Trade and Economics Vinnytsia, Vinnytsia Oblast, Ukraine. https://orcid.org/0000-0002-1635-0801

DOI: https://doi.org/10.46398/cuestpol.4072.15

Palabras clave: política fiscal, economía digital, digitalización, impuestos, plataformas digitales

Resumen

El artículo considera las peculiaridades de la formación e implementación de la política tributaria en el desarrollo de la economía digital, revela los problemas actuales y fundamenta la necesidad de cambiar el sistema tributario. Se definen las direcciones de compensación de la reducción de ingresos del impuesto al trabajo a través de la automatización e introducción de inteligencia artificial en los procesos tecnológicos y se ofrecen las formas de tributación del comercio digital. Los métodos de investigación fueron: abstracción científica, lógica, gráfica, reflexión visual, analítica. Se ha comprobado que el proceso de digitalización de la economía en combinación con la crisis provocada por el COVID-19 provoca muchos riesgos que deben ser tomados en cuenta al momento de desarrollar la política tributaria. Se pone énfasis en la implantación de una política tributaria basada en la transformación digital, que estimule la innovación, asegure la eficiencia y mejore la calidad de los servicios tributarios. Se ha demostrado que aumentar el uso de tecnologías digitales crea desafíos en muchas áreas de la administración pública, incluida la fiscalidad. Se concluye que existe la necesidad de una amplia cooperación internacional para prevenir la evasión fiscal, garantizar la transparencia fiscal y desarrollar nuevos enfoques y software fiscales.

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