On the question of development of the institute of “tax obligation” in the conditions of the digitalization of the economy
The subject. The analysis of trends in the development of the institution of tax liability, which arise as a result of digitalization of the economy.The purpose of the article is to identify trends in the development of the science of tax law and tax legislation in relation to the theoretical catego...
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| Format: | Article |
| Language: | Russian |
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Dostoevsky Omsk State University
2022-09-01
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| Series: | Pravoprimenenie |
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| Online Access: | https://enforcement.omsu.ru/jour/article/view/673 |