Blockchain technology in tax law theory and tax administration
نویسندگان
چکیده
The article is devoted to the problems of improving tax legislation Russia at stage active implementation blockchain technology, which characterized by contradictory trends in legal regulation digital technologies. relevance study application relations due need assess consequences transactions using financial assets, as well emergence new directions for control based on technology. purpose analyze provisions Russian and foreign legislation, doctrinal sources regard shows efficacy analysis purposes carried out developing concepts related applying such technological solution a tool conducting cryptocurrency transactions. theoretical significance lies authors definition concept technology purposes, proving value blockchain. practical implication connected with voicing develop when creating system transactional (automatic) taxation levying so-called smart taxes while fulfilling obligations context introducing goods traceability mechanism. This will also contribute minimizing reporting. research methodology are general private scientific methods knowledge: formal-legal, analysis, comparative-legal, forecasting modeling. last two often applied law light digitalization globalization.
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ژورنال
عنوان ژورنال: RUDN Journal of Law
سال: 2021
ISSN: ['2313-2337', '2408-9001']
DOI: https://doi.org/10.22363/2313-2337-2021-25-3-693-710