Taxation digitalization and incentive foundation of developing the real sector of economy

Abstract

The article shows the necessity to intensify digitalization of Russian economy leaning on rational taxation legislation. Penetration of information technologies in the agrarian sector is so fast that it raises questions about possible underestimation of economic activity of the sector in improving the food provision of the country connected with digital products. The authors researched digitalization of the Russian taxation system stimulating the development of business and changes in the tax mechanism, which provides preconditions for shaping fixed capital of the agrarian sector. Key forms of tax incentives were described, their impact on the agrarian sector was shown and on this basis the necessity to develop a new taxation mechanism of prolonging tax payments on capital growth till the full completion of the information-investment process was grounded. The authors identify priorities of Russian taxation policy in today’s conditions of complicated geopolitical situation and sanction restrictions. They came to the conclusion about the inevitable entry of Russia into the community of information-developed economics. A set of measures was put forward aimed at creating optimal conditions for involving all economic agents in information innovation work and filling economy with digital content. Among key findings of the research we should mention substantiation of taxation system transformations, which could stimulate business development and practical recommendations dealing with upgrading the taxation impact on information technologies’ penetration on digital platforms of the agrarian sector of economy.

Keywords

• цифровая экономика
• цифровизация
• цифровые продукты
• продовольственное обеспечение
• налоговое стимулирование
• развитие сельскохозяйственного производства