Impact of Digitalisation on the Fiscal and Regulatory Functions of the Tax System

Using a systematic approach, the authors highlight the main functions of the tax system as well as reveal its systemic change occurring under the influence of the most relevant laws of system change in this study. Based on a case analysis, we consider some examples demonstrating some ongoing changes related to the economy digitalisation, requiring a new justification for the manifestation of the tax system functions. We systematise some effects of the implemented functions of the tax system in conclusion, considering the interests of all participants in the new digital reality.