Impact of the state tax and legal policy on the development of the institution of tax liability in the conditions of digitalization

The study examines the development of the content of the institution of tax liability in the economy digitalization context as a result of implementation of relevant measures of state tax policy. The purpose of the study is to analyze the totality of program documents, as well as regulatory legal ac...

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Bibliographic Details
Main Author: Olga I. Lyutova
Format: Article
Language:English
Published: Peoples’ Friendship University of Russia (RUDN University) 2023-12-01
Series:RUDN Journal of Law
Subjects:
Online Access:https://journals.rudn.ru/law/article/viewFile/36139/22545