The Impact of the State Financial and Legal Policy on Municipalities

Mironova, Svetlana M.

doi:10.17803/1994-1471.2020.111.2.044-053

Cited by 2 publications

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“…Thus, the issues of the creation of financial and legal policy in a specific (usually specific) area of legal regulation of public relations, such as, for example, government bonds (Zhmurko, 2018). Financial and legal policy is usually study at a certain angle of financial activity, for example, the Bank of Russia (Reshetnyak, 2019), on the one hand, and about specific recipients, for example, municipalities, on the other (Mironova, 2020). Certain types of financial and legal policy are also thoroughly studied in the literature, for example, debt financial and legal policy (Zaporozhcev, 2018).…”

Section: Problem Statementmentioning

confidence: 99%

State Financial And Legal Policy Under Economy Digitalization

Korobova¹,

Karev²,

Akashin³

2021

Global Challenges and Prospects of the Modern Economic Development Proceedings of Global Challenges and Prospects of the Modern

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Section: Problem Statementmentioning

confidence: 99%

State Financial And Legal Policy Under Economy Digitalization

Korobova¹,

Karev²,

Akashin³

2021

Global Challenges and Prospects of the Modern Economic Development Proceedings of Global Challenges and Prospects of the Modern

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Transformation of the legal regulation of tax relations in the digital economy context

Грачева

Artemov

Ponomareva

2021

Law Enforcement Review

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The subject. The modern world is constantly changing, which makes it necessary to update the means and methods of legal regulation of public relations. Moreover, these relations themselves are changing, new areas of public relations are emerging, for which it is necessary to create a legal framework. The sphere of financial and legal regulation is no exception. The most important issue, which has been on the agenda of the international community for several years, is the development of the digital economy. The legal realities of digitalization largely determine what place the Russian economy will occupy in the emerging global digital market. It is necessary to develop a comprehensive legal concept that allows ensuring compliance with the fiscal interests of the state in the context of digital transformation. In this regard, the transformation of tax relations and their legal regulation is particularly important.Purpose of the study. The article is devoted to the transformation of the legal regulation of tax relations in the digital economy. In order for Russian financial and legal regulation to contribute to an effective response to the challenges posed by digitalization, it is necessary to develop a comprehensive legal concept that allows ensuring compliance with the fiscal interests of the state in the context of digital transformation. In this regard, the transformation of tax relations and their legal regulation is of particular importance.Methodology. The research was carried out with the application of the formally legal interpretation of legal acts as well as the comparative analysis of Russian and European legal literature. Structural and systemic methods are also the basis of the research. The main results. The necessity to develop legal solutions in the field of taxation of the digital economy is determined by the focus on legal support for the stability of financial and legal regulation and the principle of certainty of taxation. In these circumstances, it is important to implement the control function of financial law. The need to ensure compliance with the fiscal interests of the state, both at present and in the long term, requires the transformation of essential approaches to the legal regulation of the system of taxes and fees, the principles and elements of taxation, tax administration and tax control. In this regard, it is proposed to provide for special rules for calculating and paying income tax on foreign digital companies and, in parallel, to expand tax incentives for Russian companies.Сonclusions. The authors come to the conclusion that the actual scientific task is to develop a methodological position on the directions of reforming the national tax legislation and the international tax doctrine of the Russian Federation in the context of the digital transformation of public relations. According to the results of the study, it is concluded that it is necessary to ensure compliance with the fiscal interests of the state. This requires the transformation of essential approaches to the legal regulation of tax relations, both in the context of determining the appropriate legal forms for regulating the tax base levied in Russia in the context of the emerging digital economy, and for influencing international tax policy in order to use all the advantages provided by international tax cooperation and neutralize the threats caused by international tax competition.

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The Impact of the State Financial and Legal Policy on Municipalities

Cited by 2 publications

References 0 publications

State Financial And Legal Policy Under Economy Digitalization

State Financial And Legal Policy Under Economy Digitalization

Transformation of the legal regulation of tax relations in the digital economy context

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