TAX ECOSYSTEM AS A DIGITAL ECONOMY ELEMENT: A SYSTEM-INTEGRAL APPROACH TO CONSTRUCTION

УДК 336.221

  • N. G. Viktorova Peter the Great St. Petersburg Polytechnic University (Saint-Petersburg, Russia) Email: ktovovang@spbstu.ru
  • E. N. Evstigneev Peter the Great St. Petersburg Polytechnic University (Saint-Petersburg, Russia) Email: eennn@mail.ru
DOI_disc_logo https://doi.org/10.14258/epb202218
Keywords: digital economy, tax ecosystem, highly complex system, system-integrated approach, hypothetical model, supporting subsystems, tools

Abstract

The article is devoted to the development prospects of the Russian tax system as a digital economy element. It continues the previously published author’s developments and touches upon the problem of the formation of the tax ecosystem. Taking into account the existing domestic and foreign school of system analysis, a system-integral approach to the construction of a hypothetical model of such a system is proposed. For this, three research strata have been identified: systemic, platform, integral-technological. The filling of the hypothetical model of the tax ecosystem (GMNE) in a symbolic form is outlined. Author’s definitions of two concepts are offered: tax ecosystem, digital ecosystem platform. Moreover, the second concept is disclosed in the context of 12 meaningful representations of the model. The instrumental and technological support of the GMNE is systematized in each supporting subsystem of the model.

Directions for the formation and improvement of certain types of support are indicated. A working version of the GMNE is described, which allows you to start developing a simulation model for the purpose of designing, analyzing and evaluating the functioning of the tax ecosystem. Conclusions are drawn and proposals are formulated.

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Author Biographies

N. G. Viktorova, Peter the Great St. Petersburg Polytechnic University (Saint-Petersburg, Russia)

доктор экономических наук, профессор Высшей инженерно-экономической школы

E. N. Evstigneev, Peter the Great St. Petersburg Polytechnic University (Saint-Petersburg, Russia)

кандидат экономических наук, профессор Высшей инженерно-экономической школы

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Published
2022-06-17
How to Cite
1. Viktorova N. G., Evstigneev E. N. TAX ECOSYSTEM AS A DIGITAL ECONOMY ELEMENT: A SYSTEM-INTEGRAL APPROACH TO CONSTRUCTION // Economics Profession Business, 2022. № 2. P. 28-33. URL: http://journal.asu.ru/ec/article/view/epb202218.
Issue
No 2 (2022): Economics Profession Business
Section
ЭКОНОМИЧЕСКИЕ НАУКИ

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