000			01333nab a2200241 c 4500
999			_c144204 _d144204
003			ES-MaIEF
005			20210603130705.0
007			ta
008			210603t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
245		0	_aTransformation of the legal mechanism of taxation under the influence of digitalization _bRussian case study _c Imeda A. Tsindeliani ... [et al.]
260			_c2021
500			_aResumen.
520			_aThis 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.
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_947460 _aIMPUESTOS
650		4	_97307 _aADMINISTRACION TRIBUTARIA
650		4	_962126 _aADMINISTRACIÓN ELECTRÓNICA
650		4	_aRUSIA _948329
700	1		_969000 _aTsindeliani, Imeda A.
773	0		_9165036 _oOP 2141/2021/5 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, Issue 5, May 2021, p. 437-448
942			_cART