Home  Journals  International Accounting  2(536) - 2026 Februaryy

Tax regulation of the experience economy as a tool for COVID-19 after-effects containment: Foreign and Russian practices

Received: 28 February 2022

Accepted: 27 October 2022

Available online: 26 February 2026

Subject Heading: Tax and taxation

JEL Classification: H12, Н25, L80, L82

Pages: 103-118

https://doi.org/10.24891/tswows

Subject. This article explores the mechanism of tax regulation of the experience economy in the context of the coronavirus pandemic and post-pandemic periods.
Objectives. The article aims to analyze the practices of tax regulation of the experience economy in the context of the pandemic and post-pandemic periods as a component of systemic measures to support this sector of the economy, and identify the specifics of tax regulation of the experience economy in Russia and foreign countries.
Methods. For the study, we used the post-hoc, systems, regulatory intelligence, comparative and statistical analyses, comparison, and generalization.
Results. Based on the analysis of the potential of the experience economy sector and its transformation in the post-pandemic period, taking into account digital technological trends, the article highlights the heterogeneity of the impact of pandemic restrictions on individual segments and the expediency of a differentiated approach of government support measures in the post-pandemic period, with an emphasis on the specifics of tax regulation, and identifies the specifics of tax regulation of the experience economy in the Russian Federation.
Conclusions. To restore and develop the experience economy potential, it is necessary to take comprehensive and special measures. It is advisable to implement the whole range of measures taking into account the establishment of the industry boundaries of the experience economy, its prolongation for the post-pandemic period, a differentiated approach, and consistency when following the implementation of measures at the regional level.

Keywords: tax regulation, experience economy, creative industries, pandemic period, post-pandemic period

References:

1. Kuklina Ya.S. [Creative economy: essence and conditions of formation]. Menedzhment: teoriya i praktika, 2020, no. 4, pp. 38–41. (In Russ.) EDN: VDUPYQ
2. Zorin G.E. [Prospects of the digital creative economy as a factor in export growth in the digital economy for developing countries]. Vestnik Rossiiskogo universiteta kooperatsii, 2022, no. 1, pp. 51–57. (In Russ.) EDN: HAAUCU
3. Antonova V.G., Kisedobrev V.P. [Functioning of creative industries in the context of economic digitalization: problems and solutions]. Evraziiskii Soyuz Uchenykh, 2020, no. 11-5, pp. 12–17. (In Russ.) URL: Link EDN: RPGJXN
4. Tsepilova E.S. [Features of tax regulation of the experience economy: the case of the tourism industry]. Nalogi. Pravo, 2022, vol. 15, no. 2, pp. 128–137. (In Russ.) DOI: 10.26794/1999-849X-2022-15-2-128-137 EDN: KSACER
5. Pogorletskii A.I. [Experiences as a new product of economic and social development]. Nalogi. Pravo, 2022, vol. 15, no. 2, pp. 6–16. (In Russ.) DOI: 10.26794/1999-849X-2022-15-2-6-16 EDN: NYFHNT
6. Buzskaya O.M. The Philosophy of the Experience Economy and Its Potential in Designing a Noosphere City. Pravo i praktika, 2021, no. 2, pp. 249–252. DOI: 10.24412/2411-2275-2021-2-249-252 EDN: MSNNPO
7. Astashova N.D., Bobkova T.V. [The symbolic universe of the digital economy]. Filosofiya khozyaistva, 2020, no. 5, pp. 11–26. (In Russ.) EDN: PLVHRC
8. Balatskii E.V. [Post-industrial society and the leisure economy: a new personnel paradigm]. Journal of New Economy, 2021, vol. 22, no. 4, pp. 5–23. (In Russ.) DOI: 10.29141/2658-5081-2021-22-4-1 EDN: VSZWNK
9. Suminova T.N. [Art management as a project mechanism for implementing state cultural policy]. Vestnik Moskovskogo gosudarstvennogo universiteta kul’tury i iskusstv, 2022, no. 1, pp. 138–146. (In Russ.) DOI: 10.24412/1997-0803-2022-1105-138-146 EDN: RCOLXT
10. Rubinshtein A.Ya. [The concept of total income in the economic theory of the state]. Ekonomicheskie i sotsial’nye peremeny: fakty, tendentsii, prognoz, 2021, vol. 14, no. 3, pp. 34–53. (In Russ.) DOI: 10.15838/esc.2021.3.75.2 EDN: NKUOYI
11. Rubinshtein A.Ya. [Creative economy of the paternalistic state: what does the future hold?]. Zhurnal Novoi ekonomicheskoi assotsiatsii, 2022, no. 2, pp. 209–212. (In Russ.) DOI: 10.31737/2221-2264-2022-54-2-11 EDN: NMEKHG
12. Kleiner G.B. Sistemnaya ekonomika: shagi razvitiya: monografiya [Systems economics: steps of development: a monograph]. Moscow, Nauchnaya biblioteka Publ., 2021, 745 p. (In Russ.)
13. Auzan A.A., Bakhtigaraeva A.I., Bryzgalin V.A. [Development of Russia’s creative economy in the context of modern challenges]. Zhurnal Novoi ekonomicheskoi assotsiatsii, 2022, no. 2, pp. 213–220. (In Russ.) DOI: 10.31737/2221-2264-2022-54-2-12 EDN: IPXSIG
14. Dai Xiaofeng. [Tax incentives and subsidies as tools for developing the experience economy: Chinese experience]. Nalogi. Pravo, 2022, vol. 15, no. 2, pp. 117–127. (In Russ.) DOI: 10.26794/1999-849X-2022-15-2-117-127 EDN: AMCZCP
15. Abankina T.V. [Creative economy in Russia: new trends]. Zhurnal Novoi ekonomicheskoi assotsiatsii, 2022, no. 2, pp. 221–228. (In Russ.) DOI: 10.31737/2221-2264-2022-54-2-13 EDN: HQDLBI
16. Yushkov A.O., Alekseev M.V. [Fiscal impact of the COVID-19 pandemic on Russian regions: review of federal support measures]. Zhurnal Novoi ekonomicheskoi assotsiatsii, 2021, no. 3, pp. 232–242. (In Russ.) DOI: 10.31737/2221-2264-2021-51-3-13 EDN: ZYZDPX

View all articles of issue

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

ISSUE 2 FEBRUARYY 2026

Archive