Journal of Siberian Federal University. Humanities & Social Sciences / Adjusting Tax Policy to the Challenges of Digitalization, Inequality and Technological Unemployment

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Journal of Siberian Federal University. Humanities & Social Sciences. 2020 13 (11)
Berberov, Azamat B.; Milogolov, Nikolai S.
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Berberov, Azamat B.: Gaidar Institute for Economic Policy Moscow, Russian Federation; Financial University under the Government of the Russian Federation Moscow, Russian Federation; ; ORCID: 0000-0003-2739-8912; Milogolov, Nikolai S.: Russian Presidential Academy of National Economy and Public Administration Moscow, Russian Federation; Financial Research Institute under the Ministry of Finance Moscow, Russian Federation; ; ORCID: 0000-0001-8858-0182
technological unemployment; tax policy; digital economy; inequality; tax competition; tax cooperation; developing countries; corporate income tax; personal income tax; robot-tax

The article is devoted to the problem of tax systems’ transformation in the era of digital economic development. The authors highlight the problem of technological unemployment and growing income inequality as the article’s primary concern, which they explain using a gap in workers’ professionalism and qualifications. The authors highlight various possible consequences for the tax systems of developed and developing countries. Based on this analysis, the authors also consider the prospects for multilateral cooperation as an instrument of economic policy that aims to slow the rate of technological unemployment and the growth of inequality (both between and within countries). Having studied developed and developing countries’ economic interests, in their concluding arguments, the authors suggest that a cooperation scenario is currently unlikely, which places the poorest countries’ tax systems in an extremely vulnerable position. The final part of this article explores the Russian tax system’s adaptation to digital economic challenges. This article was prepared as part of research by state assignment at the Russian Academy of National Economy and Public Administration

Paper at repository of SibFU

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