Juridicheskiy vestnik Samarskogo universiteta Juridical Journal of Samara UniversityJuridicheskiy vestnik Samarskogo universiteta Juridical Journal of Samara University2542-047X2782-2990Samara National Research University1004510.18287/2542-047X-2021-7-3-115-120Research ArticleDigital technologies as a vector of transformation of the principle of justice and efficiency in the tax system of the modern stateKazachenkovS. D.kazachenkov94@mail.ruRostov State University of Economics02022022731151200202202202022022Copyright © 2022, Kazachenkov S.D.2022<p style="text-align: justify;">The article is devoted to a close analysis of digitalization in the life of the state and its citizens in the field of taxation. The article shows that digitalization affects relations in all spheres of life, from the educational process to taxation. The author focuses on the fact that the state should first of all apply the principles of fairness and effective taxation in digitalization, so that the taxpayer can receive the necessary advice and convenience of digital services, services and payment of taxes according to fair criteria, and the state can effectively monitor tax revenues. The novelty of the research lies in the fact that despite the theoretical research work on the subject in general, this problem is poorly studied and requires further research in the formation of the concept of the principle of efficiency and fairness in the field of tax digitalization, which shows the relevance of the work and the need for study. The article is devoted to a detailed analysis of tax efficiency statistics together with the implementation of the principle of fairness in the modern tax system through digitalization on the example of property taxation in the Rostov, Moscow and Samara regions in digital activities through the taxpayer's personal account. Considerable attention is paid to the formation of the concept of digitalization based on the principles of efficiency and fairness through analysis, statistical data, court decisions and relations between the taxpayer, tax authorities and the state due to the lack of sufficient research in the scientific community. The author substantiates the idea that the principle of fairness and efficiency of property taxation in the process of digitalization should take into account the features of modern social reality.</p>principlestaxationpropertydigitalizationsocial justiceprinciples of property taxationtax justiceefficiencytax policymechanismпринципыналогообложениеимуществоцифровизациясоциальная справедливостьпринципы имущественного налогообложенияналоговая справедливостьэффективностьналоговая политикамеханизм[Vergunova A. V. Statisticheskii analiz sostava, struktury i dinamiki zanyatogo naseleniya Rossii [Statistical analysis of the composition, structure and dynamics of the employed population of Russia]. Kontsept [Concept], 2016, vol. 34, pp. 92–96. Available at: https://e-koncept.ru/2016/56743.htm; https://elibrary.ru/item.asp?id=26638298 [in Russian].][Sarycheva T. V. Struktura zanyatosti po vidam ekonomicheskoi deyatel'nosti v Rossii i dinamika ee izmenenii [Employment structure by economic activity and the dynamics of its changes]. Regional'naya ekonomika i upravlenie: elektronnyi nauchnyi zhurnal [Regional economy and management: electronic scientific journal], 2016, no. 4 (48), pp. 76–82. Available at: https://readera.org/struktura-zanjatosti-po-vidam-jekonomicheskoj-dejatelnosti-v-rossii-i-dinamika-ee-14322957 [in Russian].][Nenashev A. V., Barsukov Ya. V. Sovershenstvovanie i tsifrovizatsiya sistemy nalogooblozheniya i ucheta vneshnikh trudovykh migrantov v Rossii [Improvement and automation of the taxation and accounting system of foreign labor migrants in Russia]. Regional'naya ekonomika i upravlenie: elektronnyi nauchnyi zhurnal [Regional economy and management: electronic scientific journal], 2021, no. 1 (65), p. 2. Available at: https://elibrary.ru/item.asp?id=44902718 [in Russian].][Ledeneva V. Y. Effektivnost' kontrolya v sfere trudovoi migratsii: sposoby preodoleniya nelegal'noi migratsii [Efficiency of control in the sphere of labor migration: methods of overcoming illegal migration]. Vestnik universiteta, 2013, no. 20, pp. 46–51. Available at: https://elibrary.ru/item.asp?id=21025009 [in Russian].][Bondarenko N. L., Konanevich Yu. G. Pravovaya i organizatsionnaya priroda protsessov tsifrovizatsii i regulyatornoi funktsii gosudarstva v dannoi sfere [Legal and organizational nature of digitalization processes and regulatory functions of the state in this sphere]. Ex jure, 2021, no. 1, pp. 56-67. DOI: http://doi.org/10.17072/2619-0648-2021-1-56-67 [in Russian].][Papaskua G. T. Transformatsiya metoda finansovogo prava v usloviyakh tsifrovizatsii ekonomiki [Transformation of the financial law method in conditions of digitalization of economy]. Aktual'nye problemy rossiiskogo prava [Actual Problems of Russian Law], 2021, vol. 16, no. 3 (124), pp. 36-44. DOI: http://doi.org/10.17803/1994-1471.2021.124.3.036-044 [in Russian].][Aktual'nye problemy finansovogo prava v usloviyakh tsifrovizatsii ekonomiki: monografiya. Pod red. E. Yu. Grachevoi [Gracheva E. Yu.(Ed.) Current problems of financial law in the context of digitalization of the economy: monograph]. Moscow, 2020, 256 p. Available at: https://elibrary.ru/item.asp?id=44719476 [in Russian].][Finansovoe pravo v usloviyakh razvitiya tsifrovoi ekonomiki: monografiya / pod red. I. A. Tsindeliani [Tsindeliani I. A. (Ed.) Financial law in the conditions of the development of the digital economy: monograph]. Moscow, 2019, 320 p. DOI: https://doi.org/10.31085/9785392288380-2019-320 [in Russian].][Lyutova O. I. Ob"ekt nalogooblozheniya v usloviyakh tsifrovizatsii [Object of taxation under digitalization]. Vestnik Rossiiskogo universiteta druzhby narodov. Seriya: Yuridicheskie nauki [RUDN Journal of Law], 2020, vol. 24, no. 3, pp. 695–716. DOI: http://doi.org/10.22363/2313-2337-2020-24-3-695-716 [in Russian].][Matitashvili A. A. Obzor noveishikh normativnykh pravovykh aktov Federal'noi nalogovoi sluzhby po voprosam nalogooblozheniya imushchestva [Review of the latest regulatory legal ыacts of the Federal Tax Service on property taxation]. Nalogovaya politika i praktika, 2021, no. 6, pp. 22–26. Available at: http://nalogkodeks.ru/kak-fizlicu-podtverdit-priobretenie-avtomobilya-i-umenshit-summu-nalogooblagaemogo-dokhoda-pri-ego-pereprodazhe; https://elibrary.ru/item.asp?id=46312144 [in Russian].]