Improving the tax system in the context of digitalization
Автор: Chtchyan V.V., Chernousova K.S.
Журнал: Международный журнал гуманитарных и естественных наук @intjournal
Рубрика: Экономические науки
Статья в выпуске: 4-3 (43), 2020 года.
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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