Theory of tax duty in the digital age: research prospects

Occupation: leading researcher
Affiliation: Institute of State and Municipal Administration of the National Research University “Higher School of Economics”
Address: Russian Federation,

Journal name

Gosudarstvo i pravo

Edition

Isuue 11

Pages

164-167

Abstract

The article is devoted to the disclosure of the scientific potential of the study of tax liability as an institution of tax law. The emphasis is placed on the need to transform the concept of tax liability, as well as on the development of elements of its structure and implementation features under the influence of interdependent processes of digitalization and globalization, as well as taking into account the trends in the tax system in Russia in the context of the COVID-19 coronavirus pandemic. Methodological approaches to further research and practical problems of legal regulation of the institution of tax liability in the context of the development of the digital economy are indicated. A conclusion is made about the theoretical and practical value of further comprehensive study of various fiscal parameters of tax liability.

Keywords

tax liability, digitalization, tax liability, method of comparative cognition, science of tax law, Institute of Tax Law, scientific problems, object of taxation, operators of electronic platforms, tax capital.

Acknowledgment

The study was financially supported by the Russian Foundation for Basic Research (RFBR) in the framework of the research project № 18-29-16107 mk “Research and justification of the choice of tax model in the era of digital transformation”.

Received

20.01.2021

Publication date

03.12.2021

Number of characters

14099

Cite

GOST	Lyutova O. Theory of tax duty in the digital age: research prospects // Gosudarstvo i pravo – 2021. – Isuue 11 C. 164-167 [Electronic resource]. URL: https://gospravo-journal.ru/S102694520017462-9-1 (circulation date: 04.05.2024). DOI: 10.31857/S102694520017462-9
MLA	Lyutova, Olga "Theory of tax duty in the digital age: research prospects." Gosudarstvo i pravo 11 (2021):164-167. DOI: 10.31857/S102694520017462-9
APA	Lyutova O. (2021). Theory of tax duty in the digital age: research prospects. Gosudarstvo i pravo (11), pp.164-167 DOI: 10.31857/S102694520017462-9

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