Journal of Applied Economic Research
ISSN 2712-7435
Prospects for the Transformation of tax Systems in the Digital Economy: the Experience of Organizing an International Tax Symposium in the Post-Soviet Space
Mayburov I.A., Ivanov Yu.B.
Abstract
As the practice of tax reforms in post-Soviet countries has shown, borrowing world taxation experience and transplanting it into one’s own environment proves to be very difficult. Economists in the post-Soviet space in the 1990s did not have the knowledge and experience to build rational tax systems. At the same time, the need for the scientific substantiation of tax reforms being carried out in those countries was very high. To fill this scientific gap, two economists Igor Mayburov from Russia and Yuriy Ivanov from Ukraine convened the first tax symposium in the post-Soviet space in 2009. Since then, the tax symposium is held annually in different cities and gathers leading tax experts from different countries. Each symposium has its own thematic focus on the most relevant aspect of taxation for post-Soviet countries. This scientific focus is announced 18 months ahead of the symposium. Participants conduct research and prepare thematic monographs for each symposium. The thematic focus of the latest XI symposium is theoretical and practical aspects of the transformation of taxation and tax administration in the digital economy. The relevance of the symposium with such an agenda was due to expected transformational changes in taxation and tax administration in connection with the forced digitalization of all socio-economic processes. The tax symposium was attended by 95 specialists representing 40 universities from 26 cities of six countries (Russia, Belarus, Germany, China, Slovenia and Ukraine), 35 universities. The goal of the symposium was to discuss current issues of reforming tax systems, developing new theoretical and methodological approaches to improving tax policy and taxation, and forming creative teams for conducting joint tax research. As part of the symposium, a plenary meeting, five thematic sections, a round table discussion, an administrative workshop, and the presentation of magazines supporting tax topics were held. The purpose of this article is to familiarize a wide circle of readers with the specifics of the tax symposium, main takeaways and their potential role in improving the tax systems of various countries.
Keywords
taxes; taxation; tax administration; digital economy; digital technology
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About Authors
Mayburov Igor Anatolievich – Doctor of Economics, Professor, Head of the Department of Financial and Tax Management, Ural Federal University named after the first President of Russia B.N. Yeltsin, Ekaterinburg, Russia (620002, Ekaterinburg, Mira street, 19); e-mail: mayburov.home@gmail.com.
Ivanov Yuriy Borisovich – Doctor of Economics, Professor, Deputy-Director of the Research Center for Industrial Problems of Development of the National Academy of Science of Ukraine, Kharkiv, Ukraine (61166, prov. Inzhenernyi, 1а, Kharkiv, Ukraine); e-mail: yuriy.ivanov.ua@gmail.com.
For citation
Mayburov I.A., Ivanov Yu.B. Prospects for the Transformation of Tax Systems in the Digital Economy: The Experience of Organizing an International Tax Symposium in the Post-Soviet Space. Bulletin of Ural Federal University. Series Economics and Management, 2019, Vol. 18, No. 4, 522-539. DOI: 10.15826/vestnik.2019.18.4.026.
Article info
Received July 20, 2019; Accepted August 20, 2019.
DOI: http://dx.doi.org/10.15826/vestnik.2018.17.4.026
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