Legal certainty as a condition for the application of regulations on tax benefits (using the example of the IT industry)
Subject. The article examines the challenges of implementing and enforcing industry-specific tax incentives using the example of the IT industry. The specifics of the legal framework governing tax incentives for IT companies, which have undergone significant revisions since 2021, are discussed. Focu...
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| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Dostoevsky Omsk State University
2025-03-01
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| Series: | Правоприменение |
| Subjects: | |
| Online Access: | https://enforcement.omsu.ru/jour/article/view/1044 |
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