UDC 336.02
DOI: 10.36871/ek.up.p.r.2024.04.02.022
Authors
Vladimir V. Zyukov,
St. Petersburg University of Management Technologies and Economics,
St. Petersburg, Russia
Abstract
The presented study is devoted to the study of transformations in the organization’s tax policy
that have occurred previously and are currently occurring in the system for forming indicators of this most
important local legal act of the organization.
Target. Consider the main directions of transformation of the organization’s tax policy under the influence
of various factors in the context of global changes in the legal regulation of the tax system, tax administration,
and the expansion of digitalization.
Tasks. To study the transformation of the concept of tax policy in the period from the emergence of taxes
as a tool for managing an organization to the stage of formation of a qualitatively new effective tax trajectory, to
identify the influence of various factors on the formation of tax policy in the context of the rapid development of
digitalization and systematic transformations taking place in our country, to establish the influence of historical
and political component for building the tax system of a business entity.
Methodology. The conducted research used such methods as: historical, logical, private scientific and
general scientific methods, methods of compiling empirical and theoretical research; analyzed evolutionary
changes in the regulatory framework in the field of developing an organization’s tax policy.
Results. By studying the evolutionary transformations in the field of the state tax system and the company’s
tax strategy, scientific results were obtained that make it possible to establish the dependence of certain
factors on the formation of tax policy, to identify the level of influence on tax policy, to establish the degree of
risk of certain factors and the ability to manage them.
Conclusions. The study shows the most important directions for the development of the methodology for
the formation of modern tax policy, taking into account evolutionary transformations and the use of specialized
software products and digital services, the use of which, along with the proposals of the author of the article,
will make it possible to formulate an effective tax policy, improve the quality of financial and tax reports, and
avoid penalties and reduce tax risks.
Keywords
evolution; tax legislation, tax policy; digital services; factors; logics; building an effective tax policy.
