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Regular version of the site

Article

Main elements of taxation in the conditions of the development of digital economy

Utopia y Praxis Latinoamericana. 2019. No. 24 (5). P. 129-137.
Kopina A. A., Tsindeliani I. A., Anisina K. T., Burova A. S., Migacheva E. V., Rodygina V. E.

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.