Government Tax Policy in the Digital Economy

Abstract

The article considers the peculiarities of the formation and implementation of tax policy in the development of the digital economy, reveals current problems, and substantiates the need to change the tax system. The directions of compensation of the reduction of income from the labor tax through automation and introduction of artificial intelligence in technological processes are defined and the forms of taxation of digital commerce are offered. The research methods were scientific abstraction, logic, graphics, visual reflection, analytics. It has been proven that the process of digitalization of the economy in combination with the crisis caused by COVID-19 causes many risks that must be considered when developing tax policy. Emphasis is placed on the implementation of a tax policy based on digital transformation, which stimulates innovation, ensures efficiency, and improves the quality of tax services. Increasing the use of digital technologies has been shown to create challenges in many areas of public administration, including taxation. It concludes that there is a need for broad international cooperation to prevent tax evasion, ensure tax transparency and develop new tax approaches and software.

Improvement information and digital competence teachers in the conditions of digitalization of education

“…Today, the possession of digital competences is mandatory in order to be successful in the digital society. Now the government and business have realized the need to develop measures to adapt to new realities [1]. Most modern professions today require the ability not only to communicate and collaborate with the help of gadgets, but also to process large data sets, critically evaluate information found on the Internet and other media, understand the needs of cyber security, and be able to program and manage "smart things".…”