The Role of Taxation in the Competitiveness of Russian Education Following Globalization and Digitalization Processes in the World Economy

Abstract

This study aimed to research taxation from the point of view of raising the competitiveness of Russia’s education as the international economy goes global and digital. It analyses some key digitalization trends, which affect structural changes in education and, as a consequence, its taxation. We suggest key approaches to the use of taxation based on the forthcoming exports of Russian educational services.