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Title: | Интеграция налоговых технологий в цифровую бизнес-среду участников внешнеэкономической деятельности |
Other Titles: | Integration of Taх Technologies Into the Digital Business Environment of Foreign Economic Activity Participants |
Authors: | Воронченко, Тамара |
Keywords: | business environment business processes taxation tax systems tax technologies tax risks participants in foreign economic activity integration digitalization of the economy e-commerce |
Issue Date: | Apr-2020 |
Publisher: | ASEM |
Abstract: | The article presents current problems of taxation and tax systems in the conditions of digitalization of the world economy, Clarifies the concept and systematizes its distinctive features. The problems of taxation of digital business processes occurring in the international arena are identified. The ways of their solution are proposed by means of harmonization of taxation and tax systems, revision of tax legal relations, adaptation of tax legislation to new technologies, integration of tax technologies into the digital business environment of participants in foreign economic activity in order to improve the efficiency of taxation and the tax system. CZU: [336.22:004.78]:339.5. |
Description: | ВОРОНЧЕНКО, Тамара. Интеграция налоговых технологий в цифровую бизнес-среду участников внешнеэкономической деятельности = Integration of Tax Technologies Into the Digital Business Environment of Foreign Economic Activity Participants. In: Conferința internațională științifică de contabilitate, ISCA 2020 = International scientific conference on accounting, ISCA 2020 [online]: Culegere de articole științifice, 9 Edition, April 2-3, 2020. Chişinău: ASEM, 2020, pp. 248-253. ISBN 978-9975-75-989-2. |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/1403 |
ISBN: | 978-9975-75-989-2 |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Voronchenko_T_ conf_aprilie_2020_IX_ed.pdf | 599.02 kB | Adobe PDF | ![]() View/Open |
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