Modernization of tax control in the context of digitalization of the economy-Reference-Cited by-同舟云学术

Modernization of tax control in the context of digitalization of the economy

Published:2020-10-08 Issue:9 Volume: Page:94-99
ISSN:2686-8415
Container-title:Vestnik Universiteta
language:
Short-container-title:Vestnik universiteta

Author:

Kirova E. A.¹^ORCID,Kozhebatkina A. V.²

Affiliation:

1. State University of Management

2. UPK Resurs, Ltd

Publisher

State University of Management

Reference9 articles.

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2. Osnovnye napravleniya byudzhetnoi, nalogovoi i tamozhenno-tarifnoi politiki na 2020 god i na planovyi period 2021 i 2022 godov (utv. Minfinom Rossii) [The main directions of the budget, tax and customs tariffpolicy for 2020 and for the planning period 2021 and 2022 (approved by the Ministry of Finance of Russia)]. Legal reference system “ConsultantPlus”. Available at: http://www.consultant.ru/document/cons_doc_LAW_334706 (accessed 12.07.2020).

3. Vaipan V. A. Osnovy pravovogo regulirovaniya tsifrovoi ekonomiki [Fundamentals of legal regulation of the digital economy]. Pravo i ekonomika, 2017, no. 11, pp. 5-18.

4. Maiburov I. A. et al. Nalogi v tsifrovoi ekonomike. Teoriya i metodologiya: monografiya dlya magistrantov, obuchayushchikhsya po programmam napravlenii “Ekonomika”, “Gosudarstvennyi audit” i “Finansy i kredit” [Taxes in the digital economy. Theory and Methodology: a monograph for undergraduates studying in programs “Economics”, “State Audit” and “Finance and Credit”], pod red. I. A. Maiburova, Yu. B. Ivanova. Moscow, Yuniti-Dana, 2019. 279 p.

5. Mezhdunarodnoe nalogooblozhenie: razmyvanie nalogovoi bazy s ispol'zovaniem ofshorov [International taxation: offshore tax base erosion], Ed. d.e.n. Pinskoi M. R. Moscow, INFRA-M, 2016. 41 p.

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