СОВЕРШЕНСТВОВАНИЕ НАЛОГОВОГО АДМИНИСТРИРОВАНИЯ В УСЛОВИЯХ ЦИФРОВОЙ ЭКОНОМИКИ: ПРАВОВЫЕ АСПЕКТЫ

Фёдор Олегович МАТЫЦИН
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Abstract

The dynamic development of information technology, which currently is taking place all over the world, is changing the existing conditions in the economy and public administration. Borders between countries have not been perceived as a barrier to information and financial flows for a long time, and the mobility of capital and the development of financial technologies have led to the fact that the minimization of taxpayers' obligations is increasingly taking place in the digital field. New virtual and hybrid business models are being created, the spread of digital goods and services is accompanied by the development of fraud in the field of electronic commerce, and the emergence of startups based on modern technological solutions leads to the invention of shadow digital assets. As a result, the behavior of not only consumers but also professional participants in the turnover, as well as government agencies, is changing.
改善数字经济中的税收管理:法律方面
信息技术的蓬勃发展,目前正在世界各地发生,正在改变经济和公共行政的现有条件。长期以来,国家之间的边界并没有被视为信息和资金流动的障碍,资本的流动性和金融技术的发展导致纳税人义务的最小化越来越多地发生在数字领域。新的虚拟和混合商业模式正在被创造出来,数字商品和服务的传播伴随着电子商务领域欺诈行为的发展,基于现代技术解决方案的创业公司的出现导致了影子数字资产的发明。因此,不仅是消费者的行为发生了变化,而且在流动中的专业参与者以及政府机构的行为也发生了变化。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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