Electronic platform operators as participants of tax relations in the digital era (the case of professional income tax)

Electronic platform operators as participants of tax relations in the digital era (the case of professional income tax)

The subject. The research concerns analysis of legal status of a new participant of tax relations in the digital era - an operator of electronic platform.The purpose of the article is to confirm or disprove hypothesis that operators of electronic platforms are participants of tax relations and their...

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Bibliographic Details
Main Author: O. I. Lyutova
Format: Article
Language:Russian
Published: Dostoevsky Omsk State University 2021-01-01
Series:Правоприменение
Subjects:
electronic platform operator
professional income tax
digitalization
withholding agent
tax representation
transactional taxation
tax relations
tax administration
Online Access:https://enforcement.omsu.ru/jour/article/view/387
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