Fiscalization Instruments and Concepts for Digital Economy Enhancement
2020 IEEE 8th Workshop on Advances in Information, Electronic and Electrical Engineering (AIEEE) : Proceedings
2021
Konstantīns Taļikovs,
Anna Litviņenko
This article explores modern fiscal instruments
and their use as an integrated framework in the digital economy
focused on efficiency and interoperability improvement. An
overview of modern research in the field of the fiscalization
process is presented. The types of fiscal instruments are
analysed. A new concept of the single fiscal framework is
proposed and described. As a result of the study, the main
recommendations for fiscalization process efficiency growth are
offered and introduced.
Atslēgas vārdi
digital economy | fiscal device | fiscalization | smart city
DOI
10.1109/AIEEE51419.2021.9435808
Hipersaite
https://ieeexplore.ieee.org/document/9435808
Taļikovs, K., Litviņenko, A. Fiscalization Instruments and Concepts for Digital Economy Enhancement. No: 2020 IEEE 8th Workshop on Advances in Information, Electronic and Electrical Engineering (AIEEE) : Proceedings, Lietuva, Viļņa, 22.-24. aprīlis, 2021. Piscataway, NJ: IEEE, 2021, 78.-82.lpp. e-ISSN 2689-7342. ISBN 978-1-6654-3087-6. e-ISBN 978-1-6654-2538-4. Pieejams: doi:10.1109/AIEEE51419.2021.9435808
Publikācijas valoda
English (en)