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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Bibliographic Details
Main Author: O. I. Lyutova
Format: Article
Language:Russian
Published: Dostoevsky Omsk State University 2024-03-01
Series:Правоприменение
Subjects:
Online Access:https://enforcement.omsu.ru/jour/article/view/885
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