Russia in Global Digital Tax Reform

The goal of this research is to develop policy proposals for a reform of Russian corporate income tax legislation. The paper reviews and analyses international and Russian tax policy context and ongoing reforms that aim to address the challenges of the digital economy. It is shown that different states have been implementing unilateral measures in their respective tax legislation due to the absence of global consensus about coordinated reform. This leads to increasing complexity and uncertainty for digital businesses and tax administrations. Considering that the digital tax reform agenda is highly relevant for Russia for fiscal reasons, several ideas for developing Russian tax rules in this context are proposed, including amendments to the concept of corporate residence, introducing a digital services tax as an interim measure, amending the mechanism of withholding tax on royalties and clarifying the tax characterisation of supplies in digital form. This article was prepared as part of research by state assignment at the Russian Academy of National Economy and Public Administration

Business · Digital economy · Economic policy · Economics · Interim · Legislation · Political science · Public economics · Tax avoidance · Tax policy · Tax reform · Value-added tax · Corporate Taxation and Avoidance · Economic and Technological Developments in Russia · Law · Legal and Policy Issues · Public Administration · Accounting

• Issues of Changing Tax Residency in the Context of the Digital Economy

  Open Access•Yulia Kosenkova, Marija Troyanskaya et al.•Public Organization Review•2026

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