title: Options for multilateral solutions to international taxation issues and their assessment from the perspective of the tax security of the state
metadata.name: dc.contributor.author
metadata.value: Ponomareva, Karina A.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2024-11-29T21:03:01Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2024-11-29T21:03:01Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2024-09
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Ponomareva, Karina A. 2024. “Options for multilateral solutions to international taxation issues and their assessment from the perspective of the tax security of the state”. Vestnik of Saint Petersburg University. Law 3: 692–709. https://doi.org/10.21638/spbu14.2024.310 (In Russian)
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: https://doi.org/10.21638/spbu14.2024.310
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/48025
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: The article was prepared as part of a study aimed at identifying fundamental theoretical approaches
  to the legal provision of the fiscal interests of the state in the context of the transformation
  of tax relations and tax law institutions under the influence of the digital transformation of the economy and developing recommendations for creating an effective model of legal
  regulation of taxation in Russia as a means of ensuring the tax security of the state, which is
  affected by new challenges. From the point of view of the tax security of the state, the need to
  ensure compliance with the fiscal interests of the state requires the transformation of essential
  approaches to regulating tax relations. Given that the Russian economy has faced new challenges
  in recent years, it seems advisable to explore not only the challenges themselves, but
  also ways to respond to them. It is noted that the Russian economy is successfully coping with
  new challenges and, in this regard, it seems relevant to return to the tasks that the state faces
  from the point of view of both national and international taxation. The article analyzes the
  projects of the OECD and the United Nations on reforming the taxation rules of international
  groups of companies. The projects of international organizations are considered as answers
  to the challenges of tax evasion, as well as to the challenges of the digital economy. The study
  focuses on the UN initiative to prepare a framework convention on international tax cooperation.
  The UN initiative is considered from the point of view of taking into account the interests
  of developing countries. The article also assesses the need to amend Russian tax legislation in
  the context of new challenges to the tax security of the state. It is noted that the current system
  of preferential tax regimes, which continues to be improved, meets the interests of Russian
  taxpayers and the national tax base.
metadata.lang: en_GB
metadata.name: dc.description.sponsorship
metadata.value: The research was funded by the Russian Science Foundation, project no. 23-78-10160, https://rscf.
  ru/project/23-78-10160/.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: ru
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: Vestnik of St Petersburg University. Law;Volume 15; Issue 3
metadata.lang: -
metadata.name: dc.subject
metadata.value: tax security
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: tax law
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: new challenges
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: national security
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: international taxation
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: digital economy
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: income tax
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: Options for multilateral solutions to international taxation issues and their assessment from the perspective of the tax security of the state
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 692-709.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/48025/1/692-709.pdf
resources.format: Adobe PDF
resources.size: 686,94 kB