Legal Regulation of Tax Regimes for Separate Digital Environment Participants

1. Thus, having analyzed various approaches to the definition, as well as the types of information technologies and their historical aspect, we can come to the conclusion that IT is currently at the peak of its development, but not at the limit, since there is a daily development of technologies about which we constantly we hear. As for the specifics of applying tax incentives for such IT companies, their accreditation is of course necessary; this procedure was examined in detail. 2. When analyzing tax benefits in a general sense, both subjects and types of tax benefits applied were identified and examined in detail. Also, already analyzing the tax maneuver for IT, the benefits themselves, as well as their legislative regulation and other details, were examined in as much detail as possible. And moving on to improving this taxation, foreign experience was analyzed, a number of problems in the application of Russian legislation in the field of applying tax benefits for IT companies were highlighted, and interesting ways of improvement were proposed. 3. By analyzing the activities of bloggers, registering bloggers as individual entrepreneurs or self-employed allows you to improve the quality of the blogging market and make it more honest and transparent. At the same time, in the future, one of the areas of indirect regulation of blogger activities is the possibility of introducing a special tax regime, which should take into account such a criterion as the number of subscribers. In addition, these measures will make it possible to legalize the business activities of bloggers. Thus, the interaction of government bodies with bloggers can act as a new tool for combating tax evasion as an informational influence on society in order to increase civic responsibility, tax culture and tax literacy of the population.