Tax on Digital Services: Assessment of the Advantage of the Introduction in Russia

The topic of digital services tax (DST), applied in a number of foreign jurisdictions, remains relevant, and there is an active discussion in the scientific community on the advisability of introducing such a tax in Russia. The purpose of the study is to characterize the directions of the impact of...

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Bibliographic Details
Main Authors: А. Berger, L. V. Polezharova
Format: Article
Language:Russian
Published: Government of the Russian Federation, Financial University 2023-03-01
Series:Финансы: теория и практика
Subjects:
Online Access:https://financetp.fa.ru/jour/article/view/1987
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