Аннотация:The relevance of the study is determined by the severity of the problem of filling the budget in the context
of the global economic growth problems, the Internet trade intensification and the digital economy
development in general. Digitalization of the world economy opening up new economic prospects at the
same time creates new opportunities for tax planning, which is especially true for digital giants. The aim
of the research is to identify the most relevant methods of tax policy in the conditions of digitalization and
globalization of the world economy. The authors applied the general scientific research methods such as
the system, process, situational, the content analysis and other approaches, as well as the specific
scientific methods such as the economic comparative instruments and others. The information basis
included various statistical and other sources of the national and international organizations, the internet
resources and the special literature. The final section provides a brief analysis of the reasons for France to
be among the first ranks of the fighters for a more equitable international taxation and rigid opposition to
the administration of the Macron against the digital giants of the world economy. Under these terms the
perspective vector of further research is the analysis of the concrete governance mechanisms able to
provide the efficient realization of such measures in Russia.