The imperatives of financial policy in the sphere of the digital economy: impacts on increasing investment activity and tax potential of Russian regions

Abstract

The article studies the influence of certain imperative decisions of the Russian financial authorities on the increase of investment activity and tax potential of Russian regions. In particular, the law published in early 2018 by the Ministry of Finance of the Russian Federation is being considered. This document is being created for the legal regulation of new virtual digital objects, transactions with which in different countries around the world are anonymously conducted over the past 8 years by any persons in the information and communication network "Internet" using special computer programs. The authors reveal the essence and types of digital objects, and critically evaluate the low level of legislative technology presented by the bill. The authors substantiates the proposals on the need to change the name of the created Federal law, to clarify and revise its conceptual apparatus. The draft law is analyzed by the authors in terms of the possibility of its application to increase the tax potential and investment activity at the level of Russian regions. The authors concluded that the presented model of state regulation will not have a positive impact on the development of the investment sphere is substantiated.