Tax Planning in the Age of Global Transparency: Strategic Adaptation to the Digital Environment

Tat'yana Zvereva; Georgy Dzagoev

doi:10.52957/2221-3260-2026-7-201-213

VAK Russia 5.2.1 JEL H26 VAK Russia 5.2.5 JEL K34 JEL M15 JEL O33 JEL G38

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TAX PLANNING IN THE AGE OF GLOBAL TRANSPARENCY: STRATEGIC ADAPTATION TO THE DIGITAL ENVIRONMENT Tax Planning in the Age of Global Transparency: Strategic Adaptation to the Digital Environment

АА Аа

Published in Theoretical economics · Issue 7, 2026 · Pages 201–213 · Rubric: YOUNG RESEARCHERS

DOI: https://doi.org/10.52957/2221-3260-2026-7-201-213

Received: 08.04.2026 Accepted: 24.07.2026 Published: 30.07.2026

Authors

Tat'yana Zvereva

ORCID

Georgy Dzagoev

Tat'yana Zvereva

Academic degree: doctor of sociological sciences

Science rang: docent

Federal State Budgetary Educational Institution of Higher Education "Financial University under the Government of the Russian Federation" Vladikavkaz Branch Russian Federation · Moscow

Military Educational and Scientific Centre of the Air Force «Professor N.E. Zhukovsky and Y.A. Gagarin Air Force Academy» Russian Federation

Financial University professor · Department of Taxes and Tax Administration · Russian Federation · Moscow

ORCID

Georgy Dzagoev

Federal State Budgetary Educational Institution of Higher Education "Financial University under the Government of the Russian Federation" Vladikavkaz Branch Russian Federation · Moscow

ABSTRACT

The article explores the transformation of tax planning mechanisms under the influence of the dominant trends in global transparency and digitalization of tax administration. The relevance of the study is due to the contradiction between the need to optimize the fiscal burden of business and the tightening of international (BEPS, CRS) and national disclosure requirements. The purpose of the work is a comprehensive analysis of the theoretical foundations and practical tools of tax planning in the new economic realities. The methodological base is made up of a systematic and comparative analysis, a structural and functional approach, as well as economic and statistical methods using the example of data from a specific industrial enterprise (JSC NPO Himsintez) for 2023-2024. The results demonstrate a paradoxical situation: despite the formal reduction in the total tax burden, the effective corporate income tax rate increased from 20% to 26.3%, which indicates the presence of constant tax differences and insufficient optimization of accounting policy. Based on the analysis, the authors conclude that in conditions of automated control and risk-oriented supervision, traditional tactical tax planning is giving way to an integrated strategic tax risk management system integrated into the overall digital architecture of the company. The results of the study can be applied in the development and adjustment of tax strategies for industrial enterprises seeking to ensure sustainability in the digital economy. The limitation of the work is the focus on the experience of one enterprise, which indicates the direction for future research - comparative analysis in the context of industries.

KEYWORDS

global tax transparency, digitalization of tax administration, tax planning, tax risks, automated control systems, ASK VAT, tax monitoring, financial stability of organizations

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GOST

Zvereva T. V., Dzagoev G. V. Tax Planning in the Age of Global Transparency: Strategic Adaptation to the Digital Environment // Theoretical economics. 2026. no. 7. pp. 201-213. DOI: https://doi.org/10.52957/2221-3260-2026-7-201-213. (Date of access 20.10.2026).

MLA

Tat'yana Zvereva, Dzagoev G. V.. "Tax Planning in the Age of Global Transparency: Strategic Adaptation to the Digital Environment." Theoretical economics.7 (2026): 201-213. DOI: https://doi.org/10.52957/2221-3260-2026-7-201-213.

APA

Zvereva T. V., Dzagoev G. V. (2026). Tax Planning in the Age of Global Transparency: Strategic Adaptation to the Digital Environment. Theoretical economics(7), 201-213. https://doi.org/10.52957/2221-3260-2026-7-201-213

Chicago

Tat'yana Zvereva, Dzagoev G. V.. "Tax Planning in the Age of Global Transparency: Strategic Adaptation to the Digital Environment." Theoretical economics, no. 7 (2026): 201-213. https://doi.org/10.52957/2221-3260-2026-7-201-213.

WIKI

{{cite journal | author = Zvereva T. V., Dzagoev G. V. | title = Tax Planning in the Age of Global Transparency: Strategic Adaptation to the Digital Environment | journal = Theoretical economics | year = 2026 | issue = 7 | pages = 201-213 | doi = 10.52957/2221-3260-2026-7-201-213 }}

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TAX PLANNING IN THE AGE OF GLOBAL TRANSPARENCY: STRATEGIC ADAPTATION TO THE DIGITAL ENVIRONMENT Tax Planning in the Age of Global Transparency: Strategic Adaptation to the Digital Environment

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