{"id":1929,"date":"2024-04-17T09:09:38","date_gmt":"2024-04-17T06:09:38","guid":{"rendered":"https:\/\/eurasialaw-journal.ru\/?p=1929"},"modified":"2024-04-17T09:09:38","modified_gmt":"2024-04-17T06:09:38","slug":"the-pros-and-cons-of-introducing-digital-technologies","status":"publish","type":"post","link":"https:\/\/eurasialaw-journal.ru\/en\/the-pros-and-cons-of-introducing-digital-technologies.html","title":{"rendered":"THE PROS AND CONS OF INTRODUCING DIGITAL TECHNOLOGIES INTO TAX LAW"},"content":{"rendered":"

THE PROS AND CONS OF INTRODUCING DIGITAL TECHNOLOGIES INTO TAX LAW<\/h1>\r\n
\r\n

\u2116 2 (189) 2024<\/strong><\/p>\r\n

DOI 10.46320\/2073-4506-2024-2-189-276-277 <\/strong><\/p>\r\n

Pages 276-277<\/strong><\/p>\r\n

GURYANOV Alexey Vladimirovich<\/strong>
\r\nmagister student of the Samara State University of Economics<\/p>\r\n

PETROGRADSKAYA Albina Alexandrovna<\/strong>
\r\nPh.D. in Law, associate professor of the Samara State University of Economics<\/p>\r\n

THE PROS AND CONS OF INTRODUCING DIGITAL TECHNOLOGIES INTO TAX LAW<\/strong><\/p>\r\n

The article examines the impact of digital technologies on tax law, this topic is becoming increasingly relevant in the context of globalization and digitalization. The author analyzes the positive and negative aspects of this influence, pointing to an increase in the efficiency of tax systems and a decrease in corruption due to the automation of processes. However, the use of digital technologies also causes problems related to data security and confidentiality, the need to adapt legislation and unequal access to technology. An important challenge is also the risk of abuse of technology by tax authorities, which requires a balance between the interests of the state and the rights of citizens.<\/p>\r\n

Keywords:<\/strong> digitalization, globalization, tax law, digital technologies, electronic transactions, artificial intelligence, big data, document management, data security.<\/p>\r\n

\r\n

\u2116 2 (189) 2024<\/strong><\/p>\r\n

\u0421\u0442\u0440\u0430\u043d\u0438\u0446\u044b 276-277<\/strong><\/p>\r\n

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\u041a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u0441\u043b\u043e\u0432\u0430:<\/strong> \u0446\u0438\u0444\u0440\u043e\u0432\u0438\u0437\u0430\u0446\u0438\u044f, \u0433\u043b\u043e\u0431\u0430\u043b\u0438\u0437\u0430\u0446\u0438\u044f, \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u043e\u0435 \u043f\u0440\u0430\u0432\u043e, \u0446\u0438\u0444\u0440\u043e\u0432\u044b\u0435 \u0442\u0435\u0445\u043d\u043e\u043b\u043e\u0433\u0438\u0438, \u044d\u043b\u0435\u043a\u0442\u0440\u043e\u043d\u043d\u044b\u0435 \u0442\u0440\u0430\u043d\u0437\u0430\u043a\u0446\u0438\u0438, \u0438\u0441\u043a\u0443\u0441\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0438\u043d\u0442\u0435\u043b\u043b\u0435\u043a\u0442, \u0431\u043e\u043b\u044c\u0448\u0438\u0435 \u0434\u0430\u043d\u043d\u044b\u0435, \u0434\u043e\u043a\u0443\u043c\u0435\u043d\u0442\u043e\u043e\u0431\u043e\u0440\u043e\u0442, \u0431\u0435\u0437\u043e\u043f\u0430\u0441\u043d\u043e\u0441\u0442\u044c \u0434\u0430\u043d\u043d\u044b\u0445.<\/p>\r\n<\/div>

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<\/div>","protected":false},"excerpt":{"rendered":"THE PROS AND CONS OF INTRODUCING DIGITAL TECHNOLOGIES INTO TAX LAW \u2116 2 (189) 2024 DOI 10.46320\/2073-4506-2024-2-189-276-277 Pages 276-277 GURYANOV Alexey Vladimirovich magister student of the Samara State University of Economics PETROGRADSKAYA Albina Alexandrovna Ph.D. in Law, associate professor of the Samara State University of Economics THE PROS AND CONS OF INTRODUCING DIGITAL TECHNOLOGIES INTO … Read more<\/a>
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