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Диспозитивность в налоговом праве: новые подходы в условиях цифровизации и глобализации

Налоги-журнал. 2020. № 2. С. 32-33.
Лютова О. И.

The article discusses issues related to the further development of the convergence of public and private law under the influence of the processes of digitalization of the economy in Russia, as well as the process of globalization associated with it. In the article, the author analyzes the relationship between the theoretical ideas of the science of tax law and the practice of implementing specific norms of the legislation of the Russian Federation on taxes, fees and insurance premiums from the point of view, firstly, of their mutual influence on each other in the context of the implementation of the concept of a digital society, as well as, secondly, with the goal of actual reassessment of the influence of dispositive principles on tax reality from the point of view of its applicability not as a scientific tool, but as an applied tool. At the same time, the author develops the previously expressed idea of ​​applying a dispositive approach to tax relations in terms of their variability. Such an idea is realized through the analysis of examples of legal regulation of the phenomena of digitalization of the implementation of tax control measures.