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http://hdl.handle.net/11320/10854
Tytuł: | Деформация модели налогообложения Pоссии с учетом вызовов цифровой экономики |
Inne tytuły: | Deformation of Russian taxation model taking into account the challenges of the digital economy |
Autorzy: | Lutova, Olga |
Słowa kluczowe: | digital economy tax model cryptocurrency taxation цифровая экономика модель налогообложения налогообложение криптовалют |
Data wydania: | 2020 |
Data dodania: | 6-maj-2021 |
Wydawca: | The Center for Information and Research Organization in Public Finance and Tax Law of Central and Eastern European Countries, the Faculty of Law, the University of Bialystok |
Źródło: | Annual Center Review, nr 12-13, 2019-2020, s. 9-14 |
Abstrakt: | In a changing world, which falls under the influence of two inextricably linked processes in the form of digitization and globalization, the issue of determining the position of the legislator in relation to the choice of the model of legal regulation becomes most relevant. At the same time, despite the active development of digitization processes of both the Russian and world economy, there is no single normative and/or doctrinal concept of cryptocurrency, both in economic science and in jurisprudence. We believe that this problem is of particular relevance in connection with the need to determine the state-power strategy of a public entity with regard to the development of Russian financial and tax legislation, considering current features of the financial system development in the digital age. In this regard, we consider the assessment of the “cryptocurrency” phenomenon taking into account the specifics of the Russian tax-legal regulation as one of the categories of taxation law, which is related to such fundamental notions as “object taxation” and “tax base”. Also, the development of the current concept of cryptocurrency significantly affects the most important notions of tax law-fiscal sovereignty, tax residency, legal personality, taxpayers and others. In addition, digitization requires, in the Author’s opinion, a revision of theoretical approaches to the system and structure tax law sources. |
Afiliacja: | Lobachevsky State University of Nizhny Novgorod, Russia |
Nota biograficzna: | Olga Lutova – Candidate of Legal Sciences, Associate Professor at the Department of Administrative and Financial Law, Nizhny Novgorod State University named after N.I. Lobachevsky (Nizhny Novgorod, Russia), legal adviser at the Federal State Budgetary Institution “State Institute of Medicines and Good Practice” (Moscow, Russia); head of the grant of the Russian Foundation for Basic Research “Study and justification of the choice of a tax model in the era of digital transformation”; author of more than 50 publications on tax law and 1 monograph. |
E-mail: | lutova.olga@mail.ru |
URI: | http://hdl.handle.net/11320/10854 |
DOI: | 10.15290/acr.2019-2020.12-13.02 |
ISSN: | 1899-5942 |
Typ Dokumentu: | Article |
metadata.dc.rights.uri: | http://creativecommons.org/licenses/by-sa/3.0/pl/ |
Właściciel praw: | Uznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 3.0 Unported (CC BY-NC-ND 3.0); |
Występuje w kolekcji(ach): | Annual Center Review, 2019-2020, nr 12-13 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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ACR_12_13_2019_2020_O_Lutova_Deformacia_modeli_nalogooblozenia_Rossii.pdf | 160,21 kB | Adobe PDF | Otwórz |
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