ELECTRONIC LEGITIMATION AND INTERACTION OF ENTREPRENEURSHIPS WITH REGISTRATION (TAX) AUTHORITY

Autor: E. V. Trofimova
Rok vydání: 2020
Předmět:
Zdroj: Courier of Kutafin Moscow State Law University (MSAL)). :29-36
ISSN: 2311-5998
Popis: The article studies legal aspects of transformation entrepreneurships and registration authorities (tax authorities) to mostly electronic form. Digital transformation of state legal services improves quality, reducing cost of provision and enhances accessibility thereof for business and individuals. Digitalization of control activity of authorities lets not only to raise key performance indicators but, as well, to develop new control approaches to shift them to prevention rather than repression way. Digitalization of the control area together with positive consequences can bring implications of unauthorized access to entrepreneurial data in electronic registries with intent to disclosure or corruption thereof. Solution to address the implications requires taking complex measures including legal, organizational, human resource development and technical activities.
Databáze: OpenAIRE