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Новые пределы налогово-правового регулирования в свете налогообложения электронной торговли

https://doi.org/10.24147/2542-1514.2018.2(4).51-59

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Аннотация

Анализируются пределы правового регулирования налогообложения в свете развития электронной торговли. Границы налогового права определяются с использованием фи-нансового и философского подхода. Представленное исследование значимо с точки зре-ния как налоговой определенности, так и финансовой стабильности.

Об авторе

Э. Юхневич
Университет Гданьска
Польша
доктор юридических наук, адъюнкт-профессор кафедры финансового права


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Для цитирования:


Юхневич Э. Новые пределы налогово-правового регулирования в свете налогообложения электронной торговли. Правоприменение. 2018;2(4):51-59. https://doi.org/10.24147/2542-1514.2018.2(4).51-59

For citation:


Juchniewicz E. New limits of tax law in the light of e-commerce taxation. Law Enforcement Review. 2018;2(4):51-59. https://doi.org/10.24147/2542-1514.2018.2(4).51-59

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