Problems of Establishment of the Optimal Digital Taxation Model in the Paradigm of Competition between Tax Jurisdictions

The subject of the research is presented by actual problems of digital taxation both at the international level and at the level of individual countries. Particular attention is paid to foreign experience, as well as to the OECD proposals for reforming the tax system due to rapid digitalization of the economy. The practical significance of the research lies in considering the prospects for the unilateral introduction of a digital tax in the Russian Federation and a presentation of the optimal model of digital taxation for our country.