Características legales del uso de big data en las actividades fiscales del estado

DOI: https://doi.org/10.46398/cuestpol.3971.43
Keywords: Big Data, tax activities, personal information, legal regime, information security

Abstract

Objective: The article is devoted to determining the legal nature of Big Data technology. Some aspects of the problematic in the field of using Big Data technology in public tax activities are investigated. The theoretical and legal approaches to the regulation of Big Data technology in domestic and international law are analyzed. Methods: The authors used a combination of methods: theoretical, general scientific methods and empirical methods. Results: The development of the conceptual and terminological apparatus and the harmonization of domestic and international legislation is indicated as one of the possible directions for the formation of legislation. Conclusion and recommendations: Active implementation of the activities of tax authorities in the digital economy requires the adoption of adequate legal decisions. The thesis that legislation must be formed considering the legal and commercial nature of Big Data technology is considered. The use of Big Data technology must be accompanied by legal and ethical standards.

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Author Biographies

Dmitriy Anatolyevich Smirnov, North Caucasus Federal University

North Caucasus Federal University, Russia.

Leila Emerbekovna Botasheva, North Caucasus Federal University

North Caucasus Federal University, Russia.

Razela Nesyurovna Denikaeva, North Caucasus Federal University

North Caucasus Federal University, Russia.

Alexey Nikolaevich Leonov, North Caucasus Federal University

North Caucasus Federal University, Russia.

Evgeny Anatolievich Pervyshev, North Caucasus Federal University

North Caucasus Federal University, Russia.

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Published
2021-12-19
How to Cite
Smirnov, D. A., Botasheva, L. E., Denikaeva, R. N., Leonov, A. N., & Pervyshev, E. A. (2021). Características legales del uso de big data en las actividades fiscales del estado. Political Questions, 39(71), 715-724. https://doi.org/10.46398/cuestpol.3971.43
Issue
Vol. 39 No. 71 (2021): Cuestiones Políticas
Section
Derecho Público

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