TAX CHALLENGES OF THE DIGITAL ECONOMY
The issues of changing the tax system of the Russian Federation, the system of tax control under the influence of digital technologies have been examined. Electronic government services in the field of taxation, as well as the prospects and directions for the further development and expansion of ele...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2019-05-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/1404 |
| _version_ | 1797243965228974080 |
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| author | E. L. Gulkova M. V. Karp M. V. Tipalina |
| author_facet | E. L. Gulkova M. V. Karp M. V. Tipalina |
| author_sort | E. L. Gulkova |
| collection | DOAJ |
| description | The issues of changing the tax system of the Russian Federation, the system of tax control under the influence of digital technologies have been examined. Electronic government services in the field of taxation, as well as the prospects and directions for the further development and expansion of electronic services used for taxpayers and tax authorities have been considered. The problems of taxation of operations with cryptocurrencies and their tax regulation have been touched upon. Conclusions have been formulated to improve the efficiency of taxation and tax control in the transition to a digital economy. |
| first_indexed | 2024-03-08T04:21:54Z |
| format | Article |
| id | doaj.art-f65035fe9bd64225a262a8f3d61bf980 |
| institution | Directory Open Access Journal |
| issn | 1816-4277 2686-8415 |
| language | English |
| last_indexed | 2024-04-24T19:03:29Z |
| publishDate | 2019-05-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj.art-f65035fe9bd64225a262a8f3d61bf9802024-03-26T14:22:59ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152019-05-0104899510.26425/1816-4277-2019-4-89-951345TAX CHALLENGES OF THE DIGITAL ECONOMYE. L. Gulkova0M. V. Karp1M. V. Tipalina2State University of ManagementState University of ManagementState University of ManagementThe issues of changing the tax system of the Russian Federation, the system of tax control under the influence of digital technologies have been examined. Electronic government services in the field of taxation, as well as the prospects and directions for the further development and expansion of electronic services used for taxpayers and tax authorities have been considered. The problems of taxation of operations with cryptocurrencies and their tax regulation have been touched upon. Conclusions have been formulated to improve the efficiency of taxation and tax control in the transition to a digital economy.https://vestnik.guu.ru/jour/article/view/1404tax systemdigital technologies in taxationtax regulationdigital financial assetsdigital economy |
| spellingShingle | E. L. Gulkova M. V. Karp M. V. Tipalina TAX CHALLENGES OF THE DIGITAL ECONOMY Вестник университета tax system digital technologies in taxation tax regulation digital financial assets digital economy |
| title | TAX CHALLENGES OF THE DIGITAL ECONOMY |
| title_full | TAX CHALLENGES OF THE DIGITAL ECONOMY |
| title_fullStr | TAX CHALLENGES OF THE DIGITAL ECONOMY |
| title_full_unstemmed | TAX CHALLENGES OF THE DIGITAL ECONOMY |
| title_short | TAX CHALLENGES OF THE DIGITAL ECONOMY |
| title_sort | tax challenges of the digital economy |
| topic | tax system digital technologies in taxation tax regulation digital financial assets digital economy |
| url | https://vestnik.guu.ru/jour/article/view/1404 |
| work_keys_str_mv | AT elgulkova taxchallengesofthedigitaleconomy AT mvkarp taxchallengesofthedigitaleconomy AT mvtipalina taxchallengesofthedigitaleconomy |