Teaching the use of tax benefits under the digital transformation of education

Relevance. Digital transformation is among the national development goals of the Russian Federation, and the transfer of mass public services to an electronic and proactive format is changing how citizens and organisations interact with tax authorities. Work with tax benefits and preferences is increasingly mediated by digital services, yet the growing complexity and frequent revision of incentive legislation create a gap between the technological availability of benefits and the competence of both their recipients and future tax professionals.
The aims of the study presented in the article are to develop a model for teaching the use of tax benefits in a digital educational environment and to substantiate the composition of the digital competencies to be formed.
Materials and methods. The study draws on analysis of the regulatory framework (the Tax Code of the Russian Federation and acts of strategic state planning), a synthesis of research on taxation and the digitalisation of education. А functional analysis of the digital services of the Federal Tax Service was conducted. On this basis, a modular teaching model and a matrix matching digital tools to learning tasks were designed.
Results. Four components of digital competence in working with tax benefits were identified: legal, analytical-computational, service-technological and critical-evaluative. А modular learning structure relying on an adaptive personalised educational environment and on real tax-administration services was proposed. The social tax deduction for education and the tax benefits of the IT industry were justified as cross-cutting learning cases.
Conclusions. The model is applicable in training economists and financiers, as well as in carrying out activities to improve tax literacy of the population. Its implementation requires linking the learning environment with operating digital services and regularly updating the content following changes in legislation.

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