Digitalization of tax processes in the EAEU countries as a factor of stabilization from global financial shocks

¹ Saint Petersburg State University, 13B Universitetskaya Emb, St. Petersburg 199034, Russia
² Computer and Information Sciences Department, Povolzhskiy State University of Telecommunications and Informatics, Samara 443010, Russia
³ Department of “Information Technologies in Legal Activity and Documentation support of Management”, RUT (MIIT), Moscow 127204, Russia
⁴ Department of Mathematical Analysis and Differential Equations, Orel State University named after I.S. Turgenev, Orel 302026, Russia

^* Corresponding author: alzolkin@list.ru

Abstract

The development of digital tools requires changes in all spheres of life. First of all, e-commerce including electronic capital movement, electronic data interchange, electronic commerce, electronic banking and electronic marketing shall be studied, since it is a very important component. The issues of regulating the processes of taxation of relevant transactions with cryptocurrencies both at the national and international levels are being updated. In addition to the harmonization and unification of tax legislation in the field of legal regulation of transactions with cryptocurrencies at the level of acts of the EAEU and the European Commission as a permanent body of the EAEU, the process of unification of the national legislation of the EAEU member states shall take place in order to converge the norms for the most efficient implementation of foreign economic activity. Within the framework of the Eurasian Economic Union (EAEU), these mechanisms are not sufficiently developed. The article explores the problems of taxation in the digital economy of the EAEU. As conclusions, recommendations for the digitalization of tax processes in the EAEU have been developed.