Transformation of the legal mechanism of taxation under the influence of digitalization Russian case study / Imeda A. Tsindeliani ... [et al.] .-- , 2021
Resumen.
This policy note explores aspects of tax administration and current issues that arise in the process of changing legislation and enforcement in the digital economy. The study uses systemic, institutional, and structural-functional approaches. Based on the approaches, the following is comprehensively analysed: the tax system through the prism of digitalization of the economy; main results of tax system's reform; and ways to introduce digitalization into the tax administration system of the Russian Federation.
ECONOMÍA DIGITAL
IMPUESTOS
ADMINISTRACION TRIBUTARIA
ADMINISTRACIÓN ELECTRÓNICA
RUSIA
Tsindeliani, Imeda A.
Intertax 0165-2826v. 49, Issue 5, May 2021, p. 437-448