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Implementing the Principles of the Social State in Tax Law within the Context of the Digital Economy

Author

Listed:
  • Olga Yuryevna Bakaeva*

    (FSBEI HE Saratov State Law Academy, Volskaya St., 1, Saratov, 410056, Russia)

  • Eugeniy Gennadyevich Belikov

    (FSBEI HE Saratov State Law Academy, Volskaya St., 1, Saratov, 410056, Russia)

  • Elena Vacheslavovna Pokachalova

    (FSBEI HE Saratov State Law Academy, Volskaya St., 1, Saratov, 410056, Russia)

  • Vasily Valeryevich Popov

    (FSBEI HE Saratov State Law Academy, Volskaya St., 1, Saratov, 410056, Russia)

  • Margarita Byashirovna Razgildieva

    (FSBEI HE Saratov State Law Academy, Volskaya St., 1, Saratov, 410056, Russia)

Abstract

The article deals with the specific features of implementing the social state principles in the tax law of Russia and other countries, first of all, the European Union, within the context of the digital economy development. In particular, the article focuses on the manifestations of the principles of social justice and social and economic equality in forming and implementing the state tax and legal policy, including during the periods of economic crises. The following methods were used in the research: the statistical and comparative legal methods, as well as the method of legal modeling implemented in applying the general theoretical model of using legal means in tax and legal regulation. We made the conclusion that tax, and legal stimuli were the most important social- and innovation-oriented legal means in implementing the state tax and legal policy within the context of the digital economy. Besides, developing the stimulating function of taxation will encourage further implementation of citizens’ social and economic rights and innovative activity in the age of digitalization.

Suggested Citation

  • Olga Yuryevna Bakaeva* & Eugeniy Gennadyevich Belikov & Elena Vacheslavovna Pokachalova & Vasily Valeryevich Popov & Margarita Byashirovna Razgildieva, 2018. "Implementing the Principles of the Social State in Tax Law within the Context of the Digital Economy," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 61-66:3.
    • Handle: RePEc:arp:tjssrr:2018:p:61-66
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    References listed on IDEAS

    as
    1. J. A. Mirrlees, 1971. "An Exploration in the Theory of Optimum Income Taxation," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 38(2), pages 175-208.
    2. Alm, James, 1996. "What Is an "Optimal'"Tax System?," National Tax Journal, National Tax Association;National Tax Journal, vol. 49(1), pages 117-133, March.
    3. Alm, James, 1996. "What Is an "Optimal'"Tax System?," National Tax Journal, National Tax Association, vol. 49(1), pages 117-33, March.
    4. European Commission, 2017. "Taxation trends in the European Union: 2017 edition," Taxation trends 2017, Directorate General Taxation and Customs Union, European Commission.
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