Theory of digital economy

The article discusses the basic provisions of the theory of the digital economy, synthesizing the practical experience of its formation in Russian society. The new content of commodity-money relations, the leading role of intangible assets in it, the objective nature of the monopoly of electronic money (the latter having lost a number of its specific functions), and the transformation of monetary institutions into diversified financial concerns are considered.

The author substantiates the need to exclude individuals from taxation and to focus it on the fiscal accounting of intellectual, digital property and capital, in order to turn the budget into a financial instrument of redistribution of gross public product in favor of the disadvantaged. The concept of a two-tier economy is introduced, in which the class of intermediaries parasitizing on societal achievements is gradually eliminated.

Keywords

digital economy, science and practice, labor, entrepreneurship, commodity relations, capital, property, taxation, budget, intangible assets, two-tier economy, money, finance, free time, education

Received

06.07.2021

Publication date

03.08.2021

Number of characters

25068

Cite

GOST	Shevtsov Y. Theory of digital economy // Obshchestvo i ekonomika – 2021. – Issue 7 C. 6-16 [Electronic resource]. URL: https://oie.jes.su/S020736760015757-1-1 (circulation date: 20.04.2024). DOI: 10.31857/S020736760015757-1
MLA	Shevtsov, Yu "Theory of digital economy." Obshchestvo i ekonomika 7 (2021):6-16. DOI: 10.31857/S020736760015757-1
APA	Shevtsov Y. (2021). Theory of digital economy. Obshchestvo i ekonomika (7), pp.6-16 DOI: 10.31857/S020736760015757-1

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