Release:
2020, Vol. 6. № 1 (21)About the authors:
Natalia G. Viktorova, Dr. Sci. (Econ.), Professor, Graduate School of Industrial Economics, Peter the Great Saint-Petersburg Polytechnic University; viktorova_ng@spbstu.ru, ORCID: 0000-0002-7355-3541Abstract:
In the current situation, where new progressive technologies transform the social relations, the topic of this article becomes especially relevant. The reason is that an insight into global trends for the next three decades and their extrapolation to individual socio-economic systems is important for the effective functioning and development of such systems. However, such futurological issues in the subject areas have not been sufficiently studied or developed by researchers so far. This also applies directly to the tax sphere, where practitioners have established the tasks for the development and implementation of a digital platform and the creation of a fiscal ecosystem.
The object of this research involves the Russian tax system. The purpose is to develop landmarks and outlines for the development of such a system for the period up to 2050. The research is based on systemic and integrative approaches, as well as the methods of analysis and synthesis. The research provided the following solutions: 1) contemporary economic theories and concepts related to the changing global technological landscape were organized into a system; 2) some trends in the development of society in 2025-2050 were analyzed in the context of advancements in technology (the report of Huawei and the study by K. Kelly); 3) a brief description was given of the current state of the Russian tax system and its prospects of development; 4) based on the analysis and synthesis of information on the theories, global trends and the current situation in the taxation system, a matrix of system transformations was developed — it reflects the genesis of the smart-society and one of its components, the tax system; 5) some promising development directions of the taxation theory and practice were suggested, in particular, the rationale and methodology of the tax ecosystem as a highly complex system.
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