%0 Journal Article %T MODERN CHARACTERISTICS OF DIGITAL PLATFORMS AND THEIR IMPACT ON TAX CONTROL %A GERBA, V.A. %K digitalization of the economy, digital platforms, platform economy, marketplace, aggregator, tax control, tax administration, digital footprint, AIS "Tax-3", tax monitoring %J Russian Journal of Management %D 2026 %N 14 %P 19 %I Publishing Center RIOR