电邮这篇文章 Impact of Digital Technologies on Implementing Individual Elements of the Tax Structure
- 作者: Ivanova V.N.1
-
隶属关系:
- Ulyanovsk State University
- 期: 卷 1, 编号 2 (2024)
- 页面: 37-41
- 栏目: Public law
- URL: https://journals.eco-vector.com/2410-7522/article/view/629575
- DOI: https://doi.org/10.17816/RJLS629575
- ID: 629575
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详细
This article examines the implementation of various elements of the legal tax structure in the context of advancing digital technologies. It systematically analyzes how digital technologies are applied to specific tax elements in contemporary tax practices.
作者简介
Valentina Ivanova
Ulyanovsk State University
编辑信件的主要联系方式.
Email: ivanovavn73@gmail.com
ORCID iD: 0009-0009-0928-2204
SPIN 代码: 9127-5157
doctor of law, associate professor
俄罗斯联邦, Ulyanovsk参考
- Staroverova OV. Digital technologies in taxation. Bulletin of the Moscow University of the Ministry of Internal Affairs of Russia. 2022;(5):339–342. (In Russ.) EDN: ZQUJWC doi: 10.24412/2073-0454-2022-5-339-342
- Kucherov II. Current issues of tax and legal regulation of the digital economy. Bulletin of the Nizhny Novgorod Academy of the Ministry of Internal Affairs of Russia. 2019;(4):167–178. (In Russ.) EDN: TEIVTU doi: 10.36511/2078-5356-2019-4-167-175
- Ponomareva KA. The concept of legal regulation of cross-border tax relations in the digital economy. Pravovedenie. 2019;63(1): 157–171. (In Russ.) doi: 10.21638/spbu25.2019.108
- Berezin MJ. Imperative and dispositive elements of a tax. State and Law. 2006;(5):56–58. (In Russ.) EDN: HTEXTR
- Nogina OA. On the question of the elemental composition of the tax. Financial law. 2005;(7):11–12. (In Russ.) EDN: OPMKFX
- Kucherov II. On the issue of legal structures of taxes and fees. Financial Law. 2010;(1):22–27. (In Russ.) EDN: LJWJML
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