Zobrazeno 1 - 8
of 8
pro vyhledávání: '"Olga I. Lyutova"'
Autor:
Olga I. Lyutova
Publikováno v:
RUDN Journal of Law, Vol 27, Iss 3, Pp 700-714 (2023)
The study examines the development of the content of the institution of tax liability in the economy digitalization context as a result of implementation of relevant measures of state tax policy. The purpose of the study is to analyze the totality of
Externí odkaz:
https://doaj.org/article/3e1ca75a85494277b5194bfb4337dde5
Publikováno v:
Финансовый журнал, Vol 14, Iss No. 2, Pp 73-90 (2022)
This article explores the interrelation between economic growth and foreign direct investments (FDI) in the countries of the Commonwealth of Independent States (CIS) in 1993–2019. The research focuses on the impact of new FDI inflows per capita, as
Externí odkaz:
https://doaj.org/article/90287560c4454bc7b7f027a546e9871c
Autor:
Olga I. Lyutova, Irina D. Fialkovskaya
Publikováno v:
RUDN Journal of Law, Vol 25, Iss 3, Pp 693-710 (2021)
The article is devoted to the problems of improving the tax legislation of Russia at the stage of active implementation of blockchain technology, which is characterized by contradictory trends in the legal regulation of digital technologies. The rele
Externí odkaz:
https://doaj.org/article/a6b29f4ae6ac4dec9711562ac0b72a23
Autor:
Olga I. Lyutova
Publikováno v:
RUDN Journal of Law, Vol 24, Iss 3, Pp 695-716 (2020)
The article investigates the problem of content change of the concept object of taxation in the Russian tax law on the path to digital economy. The purpose of the article is to analyze the provisions of the Russian tax legislation, international norm
Externí odkaz:
https://doaj.org/article/3a14498fc7a64f8d9a53576f62aa5dd2
Autor:
Lyudmila Lesina, Olga I. Lyutova, Elena V. Migacheva, Karina T. Anisina, Imeda A. Tsindeliani
Publikováno v:
Intertax. 49:713-724
The purpose of this study is to theoretically substantiate the stages of development of judicial approaches to the application of thin (insufficient) capitalization rules in the tax relations of Russian taxpayers with foreign companies, including tra
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::63e7784b8a242b10ef8cfb9c4529ec43
https://doi.org/10.54648/taxi2021070
https://doi.org/10.54648/taxi2021070
Autor:
Elena Y. Pavlova, Olga I. Lyutova, Maxim M. Proshunin, Elena V. Migacheva, Ekaterina G. Kostikova, Mariam A. Davydova, Karina T. Anisina, Imeda A. Tsindeliani
Publikováno v:
Intertax. 49:437-448
This policy note considers the impact of global digitalization of the economy on public tax administration based on the example of the Russian legal system from a comparative perspective. To understand the prospects of domestic taxation mechanisms, t
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0a2ce22c613ac82532feb4c57ead2df1
https://doi.org/10.54648/taxi2021042
https://doi.org/10.54648/taxi2021042
Autor:
Olga I. Lyutova
Publikováno v:
Financial law. 11:20-22
The presented article analyzes the legality of the potential introduction of a tax on artificial intelligence in the Russian Federation from the point of view of its economic feasibility, which will not only achieve the proper economic effect from th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b79f8a737f8813ec921dbb629d99ce6d
https://doi.org/10.18572/1813-1220-2020-11-20-22
https://doi.org/10.18572/1813-1220-2020-11-20-22
Autor:
Olga I. Lyutova
Publikováno v:
Gosudarstvo i pravo. :164
The article is devoted to the disclosure of the scientific potential of the study of tax liability as an institution of tax law. The emphasis is placed on the need to transform the concept of tax liability, as well as on the development of elements o
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7f73713d6735be10505dab2233cdf445
https://doi.org/10.31857/s102694520017462-9
https://doi.org/10.31857/s102694520017462-9