Tax law system in the context of digitalization: problems and prospects

The purpose of the article is to develop a criterion for structuring the branch of tax law relevant for the period of digitalization.The methodology of the study includes an analysis of regulatory acts of tax legislation regulating the legal regulation of digital transformation of taxation.The main...

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Autor principal:	O. I. Lyutova
Format:	Artigo
Idioma:	Russo
Publicat:	Dostoevsky Omsk State University 2024-03-01
Col·lecció:	Правоприменение
Matèries:	tax law tax law system functions of legal norms regulatory tax law protective tax law tax legislation system tax system digitalization institute of tax law tax obligation tax relations
Accés en línia:	https://enforcement.omsu.ru/jour/article/view/885
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