Legal certainty as a condition for the application of regulations on tax benefits (using the example of the IT industry)

Subject. The article examines the challenges of implementing and enforcing industry-specific tax incentives using the example of the IT industry. The specifics of the legal framework governing tax incentives for IT companies, which have undergone significant revisions since 2021, are discussed. Focu...

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Principais autores:	K. A. Ponomareva, M. A. Golovanev
Formato:	Artigo
Idioma:	Russo
Publicado:	Dostoevsky Omsk State University 2025-03-01
Series:	Правоприменение
Assuntos:	налоговое право налоговые льготы it-компания дробление бизнеса принцип определенности налогообложения злоупотребление правом
Acceso en liña:	https://enforcement.omsu.ru/jour/article/view/1044
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