MAIN ELEMENTS OF TAXATION IN THE CONDITIONS OF THE DEVELOPMENT OF DIGITAL ECONOMY

Abstract

ABSTRACT

 

The purpose of this article is to consider the main elements of taxation in a digital economy. On the base of the analysis, it was concluded that in conditions of digital economy, the development of information resources would provide a concretization of the provisions of the main elements of taxation and optimize the emergence and pursuance of the constitutional duties to pay taxes, as well as the calculation of tax amounts. The main provisions and conclusions can be used in scientific and practical activities when considering the issues of the legal construction of taxes.

RESUMEN

 

El propósito de este artículo es la consideración de los principales elementos de los impuestos en una economía digital. Sobre la base del análisis del estudio, se concluyó que, en condiciones de economía digital, el desarrollo de los recursos de información proporciona una concreción de las disposiciones de los principales elementos de la tributación y optimiza la aparición y el cumplimiento de los deberes constitucionales de pagar impuestos., así como el cálculo de los importes de impuestos. Las principales disposiciones y conclusiones pueden utilizarse en actividades científicas y prácticas al considerar los problemas de la construcción legal de impuestos.

Author Biographies

I A TSINDELIANI, Russian State University Justice

Imeda Tsindeliani lives in Moscow, Russian Federation. He is a Candidate of Law. He works as head of department, associate professor of the Department of Financial Law of Russian State University Justice. The research interests of the author are financial law, administrative law (antitrust regulation and migration law), civil law insolvency (bankruptcy). A recent study of the author is “The Modern System of Russian Financial Law: Conceptual Approaches”.

K. T ANISINA, Russian State University Justice

Karina Anisina lives in Moscow, Russian Federation. She is a Candidate of Legal Sciences. She works as an associate professor of the Department of Financial Law of Russian State University Justice. The research interests of the author are financial law, mandatory payments to extra-budgetary funds, tax law, enforcement proceedings. A recent study of the author is “Legal regulation of the construction of Russian oil pipelines”.

A. S. BUROVA, Russian State University Justice

Anna Burova lives in Moscow, Russian Federation. She is a Candidate of Legal Sciences. She works as a professor of the Department of Financial Law of Russian State University Justice. The research interests of the author are issues of financial and tax law. A recent study of the author is “Legal nature of relations on the collection of notary tariffs by public and private notaries”.

A. A. KOPINA, Russian State University Justice

Anna Kopina lives in Moscow, Russian Federation. She is a Candidate of Legal Sciences. She works as a deputy head of scientific work, professor of the Department of Financial Law of Russian State University Justice. The research interests of the author are financial rights, tax law, budget law, financial monitoring. Recent studies of the author are “Actual problems of financial law”, “111 Tax Law Terms: A New Look”.

E. V. MIGACHEVA, Russian State University Justice

Elena Migacheva lives in Moscow, Russian Federation. Elena is a Candidate of Legal Sciences. She works as a professor of the Department of Financial Law of Russian State University Justice. The research interests of the author are tax law issues, tax offenses. Recent studies of the author are “Mandatory payments to the road fund”, “Ensuring financial security in the process of tax control”.

V. E. RODYGINA, Russian State University Justice

Veronika Rodygina is from Moscow, Russian Federation. She is a Candidate of Legal Sciences. She works as a professor of the Department of Financial Law of Russian State University Justice. The research interests of the author are issues of tax law of the Russian Federation and foreign countries, regulatory accounting. A recent study of the author is “Digitalization of VAT tax control: legal implications and prospects”.

References

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Published
2019-12-08
How to Cite
TSINDELIANI, I. A., ANISINA, K. T., BUROVA, A. S., KOPINA, A. A., MIGACHEVA, E. V., & RODYGINA, V. E. (2019). MAIN ELEMENTS OF TAXATION IN THE CONDITIONS OF THE DEVELOPMENT OF DIGITAL ECONOMY. Utopía Y Praxis Latinoamericana, 24(1), 129-137. Retrieved from https://produccioncientificaluz.org/index.php/utopia/article/view/29986
Issue
Vol. 24 (2019): Extra 5 [Interlocuciones]
Section
Artículos