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.

Keywords
digital economy | fiscal device | fiscalization | smart city
DOI
10.1109/AIEEE51419.2021.9435808
Hyperlink
https://ieeexplore.ieee.org/document/9435808

Taļikovs, K., Litviņenko, A. Fiscalization Instruments and Concepts for Digital Economy Enhancement. In: 2020 IEEE 8th Workshop on Advances in Information, Electronic and Electrical Engineering (AIEEE) : Proceedings, Lithuania, Vilnius, 22-24 April, 2021. Piscataway, NJ: IEEE, 2021, pp.78-82. e-ISSN 2689-7342. ISBN 978-1-6654-3087-6. e-ISBN 978-1-6654-2538-4. Available from: doi:10.1109/AIEEE51419.2021.9435808

Publication language
English (en)