TAX ECOSYSTEM AS A DIGITAL ECONOMY ELEMENT: A SYSTEM-INTEGRAL APPROACH TO CONSTRUCTION

The article is devoted to the development prospects of the Russian tax system as a digital economy element. It continues the previously published author’s developments and touches upon the problem of the formation of the tax ecosystem. Taking into account the existing domestic and foreign school of system analysis, a system-integral approach to the construction of a hypothetical model of such a system is proposed. For this, three research strata have been identified: systemic, platform, integral-technological. The filling of the hypothetical model of the tax ecosystem (GMNE) in a symbolic form is outlined. Author’s definitions of two concepts are offered: tax ecosystem, digital ecosystem platform. Moreover, the second concept is disclosed in the context of 12 meaningful representations of the model. The instrumental and technological support of the GMNE is systematized in each supporting subsystem of the model. Directions for the formation and improvement of certain types of support are indicated. A working version of the GMNE is described, which allows you to start developing a simulation model for the purpose of designing, analyzing and evaluating the functioning of the tax ecosystem. Conclusions are drawn and proposals are formulated.