Electronic sites operators as subjects of tax law

Authors

  • Olga Igorevna Lyutova National Research University Higher School of Economics image/svg+xml

DOI:

https://doi.org/10.17308/vsu.proc.law.2020.3/2988

Keywords:

electronic platform operator, taxpayer, self-employed, information Technology, tax agent, special tax treatment, business income tax, tax model, Tax Code of the Russian Federation

Abstract

A study was made of the features of the legal regulation of relations related to the calculation and payment of tax on professional income, in particular, from the point of view of determining the legal status of a new participant in tax relations - the operator of the electronic platform. The ways of improving the legal regulation of the status of electronic platform operators are indicated through the use of classical models of tax relations involving a tax agent that are available in the tax legislation of the Russian Federation.

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Author Biography

  • Olga Igorevna Lyutova, National Research University Higher School of Economics

    PhD in Law, Researcher at the Department of Administrative Modeling of the Activities of Executive Authorities of the Institute of State and Municipal Administration of the National Research Institute Higher School of Economics

References

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Published

2020-07-27

Issue

No. 3 (2020): July - September

Section

Financial, Tax, Budget Law