Transformation of the legal mechanism of taxation under the influence of digitalization Russian case study Imeda A. Tsindeliani ... [et al.]
Contributor(s): Tsindeliani, Imeda A
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Material type: 
ArticlePublisher: 2021Subject(s): ECONOMÍA DIGITAL | IMPUESTOS | ADMINISTRACION TRIBUTARIA | ADMINISTRACIÓN ELECTRÓNICA | RUSIA
In:
Intertax v. 49, Issue 5, May 2021, p. 437-448Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2021/5-5 (Browse shelf) | Available | OP 2141/2021/5-5 |
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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.
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