REPOZYTORIUM UNIWERSYTETU
W BIAŁYMSTOKU
UwB

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Tytuł: Публичное и частное в налоговом праве России с учетом вызовов цифровой экономики
Inne tytuły: Public and private in tax law of Russia taking into account the challenges of the digital economy
Autorzy: Lutova, Olga
Słowa kluczowe: digital economy
power relations
sources of tax law
tax control
tax audits
цифровая экономика
властные отношения
источники налогового права
налоговый контроль
налоговые проверки
Data wydania: 2018
Data dodania: 2-paź-2019
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 11, 2018, s. 29-32
Abstrakt: The main trend of development of the tax law of Russia is the deformation of the tax system from the point of view of the volume ratio of the rights and obligations of the taxpayer, on the one hand, and the state in the form of the tax authority, on the other hand. This deformation affects the fundamental issues of the ratio of public and private principles in the regulation of tax relations. One of the key reasons for this deformation is the implementation in Russia of the digital economy program, which involves in addition to solving conceptual issues about the possibility of using alternative means of payment in the form of various types of cryptocurrencies in the form of bitcoins, altcoins, etc. also active phased implementation in tax relations for control and collection, as well as tax accounting of the use of automated information systems, such as, for example, an automated information system “Tax” and a software package for automated control of value added tax – PC ASC “VAT”. At the same time, such innovations have both positive aspects for the taxpayer, and sometimes cause some difficulties in their use and, in our opinion, in certain cases, imply additional restrictions and obligations for private entities of tax relations. Such processes, according to the Author, require extensive scientific study and understanding.
Afiliacja: Lobachevsky State University of Nizhny Novgorod, Russia
E-mail: lutova.olga@mail.ru
URI: http://hdl.handle.net/11320/8320
DOI: 10.15290/acr.2018.11.05
ISSN: 1899-5942
Typ Dokumentu: Article
Występuje w kolekcji(ach):Annual Center Review, 2018, nr 11

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