The development of scientific thought, the introduction of digital technologies and artificial intelligence led to fundamental changes in economic relations. Digital economy development is a priority direction of the state policy of most economically developed countries, including the Russian Federation. The fight against the new coronavirus pandemic, the transfer of most of the employees around the world to remote work, and the increase in the level of digitalization of society in this regard make the topic of scientific research even more relevant. The author summarizes and develops the theoretical foundations of the "digital economy" phenomenon. On the basis of the analysis of the conceptual and categorical apparatus, a number of terms are clarified. The foreign and Russian experience of the digital economy development is summarized. Acute debatable problems of the global digital divide in society are identified. The author concludes that the adoption of national digital strategies is the basis for the development of the digital economy and the information society as a whole. The article will be of interest to specialists engaged in research and development in the field of promoting innovative products and information and communication technologies, lawyers involved in the formation of a modern regulatory framework and mechanisms for legislative regulation of the digital economy, as well as representatives of state authorities in the field of creating e-government services.