Tax aspect of supporting the implementation of the best available technologies

D. A. Smirnov; A. A. Zavorykin

Accounting. Analysis. Auditing
Učët, analiz, audit

ISSN 2408-9303 (Print)
ISSN 2619-130X (Online)

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Accounting. Analysis. Auditing

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Smirnov D.A., Zavorykin A.A. Tax aspect of supporting the implementation of the best available technologies. Accounting. Analysis. Auditing. 2021;8(6):21-30. (In Russ.) https://doi.org/10.26794/2408-9303-2021-8-6-21-30

This work is licensed under a Creative Commons Attribution 4.0 License.

ISSN 2408-9303 (Print)
ISSN 2619-130X (Online)

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About the Authors

D. A. Smirnov
Financial University
Russian Federation

Denis A. Smirnov — Dr. Sci. (Econ.), Professor, Associate Professor of the Department of Taxes and Tax Administration of the Faculty of Taxes, Audit and Business Analysis

Moscow

A. A. Zavorykin
Financial University
Russian Federation

Alexsey A. Zavorikin — postgraduate student, specialist of the 1st category in educational and methodological work of the Department of Taxes and Tax Administration of the Faculty of Taxes, Audit and Business Analysis

Moscow

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