Electronic platform operators as participants of tax relations in the digital era (the case of professional income tax)
The subject. The research concerns analysis of legal status of a new participant of tax relations in the digital era - an operator of electronic platform.The purpose of the article is to confirm or disprove hypothesis that operators of electronic platforms are participants of tax relations and their...
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| Format: | Article |
| Language: | Russian |
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Dostoevsky Omsk State University
2021-01-01
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| Series: | Pravoprimenenie |
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| Online Access: | https://enforcement.omsu.ru/jour/article/view/387 |