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...
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Publishing House of the State University of Management
2019
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oai:doaj.org-article:f65035fe9bd64225a262a8f3d61bf9802021-12-03T07:43:28ZTAX CHALLENGES OF THE DIGITAL ECONOMY1816-42772686-841510.26425/1816-4277-2019-4-89-95https://doaj.org/article/f65035fe9bd64225a262a8f3d61bf9802019-05-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/1404https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The 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.E. L. GulkovaM. V. KarpM. V. TipalinaPublishing House of the State University of Managementarticletax systemdigital technologies in taxationtax regulationdigital financial assetsdigital economySociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 4, Pp 89-95 (2019) |
| institution |
DOAJ |
| collection |
DOAJ |
| language |
RU |
| topic |
tax system digital technologies in taxation tax regulation digital financial assets digital economy Sociology (General) HM401-1281 Economics as a science HB71-74 |
| spellingShingle |
tax system digital technologies in taxation tax regulation digital financial assets digital economy Sociology (General) HM401-1281 Economics as a science HB71-74 E. L. Gulkova M. V. Karp M. V. Tipalina TAX CHALLENGES OF THE DIGITAL ECONOMY |
| 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. |
| format |
article |
| 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 |
| title |
TAX CHALLENGES OF THE DIGITAL ECONOMY |
| title_short |
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_sort |
tax challenges of the digital economy |
| publisher |
Publishing House of the State University of Management |
| publishDate |
2019 |
| url |
https://doaj.org/article/f65035fe9bd64225a262a8f3d61bf980 |
| work_keys_str_mv |
AT elgulkova taxchallengesofthedigitaleconomy AT mvkarp taxchallengesofthedigitaleconomy AT mvtipalina taxchallengesofthedigitaleconomy |
| _version_ |
1718373607980138496 |