Sergey Leonidovich Orlov

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Sergey Leonidovich Orlov is a leading scholar in the intersection of digital economics and public finance, with a primary focus on how emerging technologies reshape taxation systems. His most-cited work, "Taxation Transformation under the Influence of Industry 4.0" (2022, 17 citations), establishes him as a key voice in understanding how automation, online platforms, and value creation in the digital era demand fundamental reforms in tax policy. Orlov’s research critically examines how Industry 4.0 technologies—such as AI, IoT, and blockchain—not only enhance supply chain efficiency and product innovation but also challenge traditional models of tax collection, compliance, and cross-border regulation. By analyzing the shift from tangible to intangible value creation, he provides actionable frameworks for policymakers navigating the complexities of taxing digital economies. His contributions are particularly relevant for researchers and students in public finance, digital transformation, and economic policy, offering a bridge between technological disruption and fiscal sustainability. Orlov’s work is increasingly cited in discussions on the future of taxation, reflecting his growing influence in shaping how governments adapt to the Fourth Industrial Revolution.