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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| Format: | Article |
| Language: | English |
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North-West Institute of Management, Branch of Russian Presidential Academy of National Economy and Public Administration (RANEPA)
2023-03-01
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| Series: | Теоретическая и прикладная юриспруденция |
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| Online Access: | https://www.taljournal.ru/jour/article/view/252 |