Transformation of the legal mechanism of taxation as a factor of influence on strategic planning of budgetary policy: Russia case study

Abstract

Abstract The article considers the global economy digitalization impact on public tax administration and analyzes the use of strategic approaches to the formation of fiscal policy in Russia in their relationship with the corresponding approaches of foreign countries. Using the comparative legal method, the study examines the issue of determining the impact of various management tools on improving the efficiency of the state budget. A macroeconomic assessment of the effectiveness of the digital tax administration is carried out and its institutional development stages are highlighted. Digital technologies ensure the taxes and other obligatory payments collection increase, reducing labor costs for tax control, and reducing an administrative burden on business. The main digital transformation approaches of the modern tax system are considered, new innovative developments and digital technologies in Russia are highlighted.