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Analysis of tax regulation and accounting of intangible assets as an important component of the digital economy
[Анализ Регулирования Налогообложения И Учета Нематериальных Активов Как Важной Составляющей Цифровой Экономики]

Author

Listed:
  • Kornienko, Natalia (Корниенко, Наталия)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

  • Minina, Elena (Минина, Елена)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

  • Korolev, Gennady (Королев, Геннадий)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

  • Zaderaka, Alexander (Задерака, Александр)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

  • Mitrofanova, Elena (Митрофанова, Елена)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

  • Bogatyreva, Anna (Богатырева, Анна)

    (Russian Presidential Academy of National Economy and Public Administration (RANEPA))

Abstract

For business in Russia and in the world, intangible assets are a necessary component for development and competitiveness, therefore, there is every reason to believe that the share of intangible assets in the activities of companies will increase. This will shape the development of the economy.

Suggested Citation

  • Kornienko, Natalia (Корниенко, Наталия) & Minina, Elena (Минина, Елена) & Korolev, Gennady (Королев, Геннадий) & Zaderaka, Alexander (Задерака, Александр) & Mitrofanova, Elena (Митрофанова, Елена) & B, "undated". "Analysis of tax regulation and accounting of intangible assets as an important component of the digital economy [Анализ Регулирования Налогообложения И Учета Нематериальных Активов Как Важной Соста," Working Papers s21003, Russian Presidential Academy of National Economy and Public Administration.
    • Handle: RePEc:rnp:wpaper:s21003
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    Keywords

    tax regulation analysis; public policy;

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