THE IMPACT OF THE TAX BURDEN ON ECONOMIC GROWTH IN THE DIGITAL ECONOMY
Abstract
The article examines the impact of the tax burden on the dynamics of economic growth in the context of the emergence of the digital economy as the dominant form of economic development. Special attention is paid to the transformation of fiscal mechanisms under the influence of digitalization, as well as to the analysis of theoretical and applied approaches to assessing the role of taxation in stimulating or curbing economic growth. Based on the analysis of scientific concepts and views of domestic and foreign researchers, the necessity of adapting tax policy to the new conditions of digital development is substantiated.
Fields of Study & Subjects
Fiscal Policy and Economic Growth
Economic and Fiscal Studies
Digital Economy and Transformation
Publication details
- Journal / source
- EKONOMIKA I UPRAVLENIE PROBLEMY RESHENIYA
- Volume
- 1/5
- Issue
- 166
- Pages
- 140–146
- Publication date
- 1 January 2026