On the question of development of the institute of “tax obligation” in the conditions of the digitalization of the economy

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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Bibliographic Details
Main Author: O. I. Lyutova
Format: Article
Language:Russian
Published: Dostoevsky Omsk State University 2022-09-01
Series:Pravoprimenenie
Subjects:
tax liability
digitalization
tax on professional income
self-employed
tax federalism
single tax payment
tax return
Online Access:https://enforcement.omsu.ru/jour/article/view/673

Internet

https://enforcement.omsu.ru/jour/article/view/673

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