The tax aspect of “digital economy” is addressed in the article, which is particularly relevant now searching for a source of economic growth and taxable base. The main prerequisites to develop the digital economy in the modern Russian economy are highlighted based on the experience analysis of international companies and new decentralized payment systems and their role in the digital economy. There is a low responsiveness of changes in the tax legislation in the current conditions of globalization. A new vector of the tax system for a structural change in the development of the digital economy in Russia is requested to identify.
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