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Autor:
Aleksandr Razgildeev, Imeda Tsindeliani, Elena Matyanova, Aleksandra Mikhailova, Danil Dudnik, Evgeniya Vasilyeva
Publikováno v:
European Journal of Comparative Law and Governance. 8:429-452
The article considers the importance and methods of organizing tax planning as an effective way to optimize tax payments under the influence of the global digitalization of the economy on the example of the Russian legal system in a comparative persp