On the issue of legal adaptation of the tax system towards economic relations within the metaverse

Today, there is an increase in attention to the technology of the metaverse (a new kind of virtual world) from the state, business, citizens and science. This is due to the wide functionality of the metaverse. The prototypes of metaverses that exist today allow us to talk about the formation of a new form of economic relations, the subjects of which have the opportunity to make a real profit. Over time, this process will become commonplace for society. Due to the gradual integration of metaverse technology into the life of society, many legal questions arise, to which there are no answers today. Of all the issues presented, one of the least studied is taxation. Since the role of fiscalization for the socio-economic development of the state is extremely high, it is necessary to conduct a study to identify the possibility of adapting existing tax legislation to the relations arising within the metaverse. This study is based on the provisions of Russian legislation on taxes and fees. As a result of the work carried out, the need to transform the Russian tax system to relations in the metaverse was determined and justified (1), the features of Russian tax policy in terms of further development of the metaverse sector were identified (2), a number of objects were formulated to which the tax regime should be extended (3).

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