The Principle of Independence in the Fulfillment of Tax Obligations in the Context of Digitalization of the Economy

The Principle of Independence in the Fulfillment of Tax Obligations in the Context of Digitalization of the Economy

The study considers the conceptual problem of transforming the content of one of the principles of the institution of tax liability — the independence of its execution — in the context of its development in the information environment and in the conditions of the active use of modern digital technol...

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Bibliographic Details
Main Author: O. I. Lyutova
Format: Article
Language:English
Published: North-West Institute of Management, Branch of Russian Presidential Academy of National Economy and Public Administration (RANEPA) 2023-03-01
Series:Теоретическая и прикладная юриспруденция
Subjects:
tax liability
principles of tax law
autonomy in the execution of tax obligations
digitalization
tax on professional income
single tax payment
automated simplified taxation system
Online Access:https://www.taljournal.ru/jour/article/view/252

Internet

https://www.taljournal.ru/jour/article/view/252

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