SHS Web Conf.
Volume 141, 2022IV International Scientific and Practical Conference “Modern Management Trends and Digital Economy: from Regional Development to Global Economic Growth” (MTDE 2022)
|Number of page(s)
|Digital Technologies in the Management of Socio-Economic Systems
|24 June 2022
Digitalization of tax processes in the EAEU countries as a factor of stabilization from global financial shocks
Saint Petersburg State University, 13B Universitetskaya Emb, St. Petersburg 199034, Russia
2 Computer and Information Sciences Department, Povolzhskiy State University of Telecommunications and Informatics, Samara 443010, Russia
3 Department of “Information Technologies in Legal Activity and Documentation support of Management”, RUT (MIIT), Moscow 127204, Russia
4 Department of Mathematical Analysis and Differential Equations, Orel State University named after I.S. Turgenev, Orel 302026, Russia
* Corresponding author: firstname.lastname@example.org
The development of digital tools requires changes in all spheres of life. First of all, e-commerce including electronic capital movement, electronic data interchange, electronic commerce, electronic banking and electronic marketing shall be studied, since it is a very important component. The issues of regulating the processes of taxation of relevant transactions with cryptocurrencies both at the national and international levels are being updated. In addition to the harmonization and unification of tax legislation in the field of legal regulation of transactions with cryptocurrencies at the level of acts of the EAEU and the European Commission as a permanent body of the EAEU, the process of unification of the national legislation of the EAEU member states shall take place in order to converge the norms for the most efficient implementation of foreign economic activity. Within the framework of the Eurasian Economic Union (EAEU), these mechanisms are not sufficiently developed. The article explores the problems of taxation in the digital economy of the EAEU. As conclusions, recommendations for the digitalization of tax processes in the EAEU have been developed.
© The Authors, published by EDP Sciences, 2022
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.
Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.
Initial download of the metrics may take a while.