The use of information technologies in tax control makes it easier for the tax authority to access information about the taxpayer. The advantage of obtaining information is the suppression of schemes for the withdrawal of income and the receipt of taxes in the budget. However, the lack of limits and procedures for collecting data in the Tax Code of the Russian Federation can turn digital tax control into arbitrariness and violate the rights of the taxpayer.
Translated title of the contributionLIMITS OF DIGITAL TAX CONTROL IN COLLECTING INFORMATION ABOUT A TAXPAYER
Original languageRussian
Title of host publicationАКТУАЛЬНЫЕ ВОПРОСЫ ПУБЛИЧНОГО ПРАВА
Subtitle of host publicationМатериалы XIX Всероссийской научной конференции Студентов и молодых ученых. Выпуск 19
Place of PublicationЕкатеринбург
PublisherУральский государственный юридический университет
Pages597-604
ISBN (Electronic)978-5-7845-0648-1
StatePublished - 2020
EventАктуальные вопросы публичного права: XIX Всероссийская научная конференция студентов и молодых ученых - Екатеринбург, Russian Federation
Duration: 12 Nov 202013 Nov 2020

Conference

ConferenceАктуальные вопросы публичного права
Country/TerritoryRussian Federation
CityЕкатеринбург
Period12/11/2013/11/20

ID: 75212920