Paper/Speech Details of Conference Program for the 29th NISPAcee Annual Conference Program Overview WG5: Public Finance and Public Financial Mngmt. (Physical) Author(s) Evita Titkova Higher School of Economics Moscow Russian Federation Title Dynamics of contactless payments and related tax revenues during a pandemic File Paper files are available only for conference participants, please login first. Presenter Evita Titkova Abstract Over the period of the pandemic since March 2020, the number of contactless payments has increased in Russia. In many ways, the reason for the increase in non-cash payments was the desire of firms and taxpayers to reduce the spread of coronavirus infection - the share of non-cash payments in Russia in 2020 was about 70%, an increase of 6 percentage points relative to 2019. According to the Bank of Russia, the contribution of the COVID-19 coronavirus pandemic to the share of non-cash payments as a whole amounted to about 3%. Now Russians prefer to touch less cash and pay for purchases in stores and on websites using contactless methods, which are becoming more and more every year (cards, rings with M / Chip Mastercard technology, PayPal. NFC chips). Taxpayers prefer convenience and thus cash-free (cashless society) society. How has the increase in contactless payments affected tax revenues? How will the whitewashing of the Russian economy take place in the future? At the moment, cash is the only thing that ensures the anonymity of taxpayers. Will the state be able to speed up the process of withdrawal from those who prefer cash by card transfer against the background of the coronavirus? After all, any online payment can be calculated and recognized the end user, without preserving privacy. NEW ABSTRACT Over the period of the pandemic since March 2020, the number of contactless payments has increased in Russia. In many ways, the reason for the increase in non-cash payments was the desire of firms and taxpayers to reduce the spread of coronavirus infection - the share of non-cash payments in Russia in 2020 was about 70%, an increase of 6 percentage points relative to 2019. According to the Bank of Russia, the contribution of the COVID-19 coronavirus pandemic to the share of non-cash payments as a whole amounted to about 3%. Now Russians prefer to touch less cash and pay for purchases in stores and on websites using contactless methods, which are becoming more and more every year (cards, rings with M / Chip Mastercard technology, PayPal. NFC chips). Taxpayers prefer convenience and thus cash-free (cashless society) society. How has the increase in contactless payments affected tax revenues? How will the whitewashing of the Russian economy take place in the future? At the moment, cash is the only thing that ensures the anonymity of taxpayers. Will the state be able to speed up the process of withdrawal from those who prefer cash by card transfer against the background of the coronavirus? After all, any online payment can be calculated and recognized the end user, without preserving privacy. the study will use data from the Federal Tax Service of Russia and data from the Bank of Russia. Methods justification the alleged research hypotheses: 1. Analysis of domestic and foreign scientific publications; 2. Analysis of data from the Federal Tax Service of Russia; 3. Analysis of the data of the Bank of Russia. According to the results, the hypothesis will be refuted or confirmed
