ISSUES OF INCREASING AND DEVELOPING THE IMPACT OF THE DIGITAL ECONOMY ON THE TAX SYSTEM

Abstract

This article discusses how the rapid development of the digital economy affects traditional tax systems. The article argues that new trends such as digital platforms, cryptocurrencies , and remote work have led to a need to rethink tax rules. The article discusses the global nature of digital platforms, the difficulty and unfairness of taxation, the difficulty of taxation of cryptocurrencies, their anonymity, and their international nature, as well as the fact that remote work eliminates border barriers, the difficulty and unfairness of taxation. The article also argues that these trends have led to a need to rethink tax systems , and that countries are being forced to develop new rules to tax the digital economy and strengthen international cooperation.