Improving the tax system in the context of digitalization

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This article deals with the problem of compliance of the existing tax system with constantly developing digital technologies. Due to the use of modern business models in the network, conducting business without registration and actual presence in the country, the tax risks of tax evasion are increasing. Therefore, we need a new and improved tax policy that can meet the challenges of our time.

Digital economy, taxation, tax policy, digitalization, residency

Короткий адрес: https://sciup.org/170187573

IDR: 170187573   |   DOI: 10.24411/2500-1000-2020-10417

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