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

Olga Yuryevna Bakaeva*, Eugeniy Gennadyevich Belikov, Elena Vacheslavovna Pokachalova, Vasily Valeryevich Popov and Margarita Byashirovna Razgildieva
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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

The Journal of Social Sciences Research, 2018, 61-66 Special Issue: 3

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.

Keywords: Social state; The principle of justice; The principle of social and economic equality; Tax law; Digital economy; Individual income tax; Tax and legal policy; Tax and legal stimuli; Progressive taxation. (search for similar items in EconPapers)
Date: 2018
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