TY  JOUR
TI  MODERN CHARACTERISTICS OF DIGITAL PLATFORMS AND THEIR IMPACT ON TAX CONTROL
KW  digitalization of the economy
KW  digital platforms
KW  platform economy
KW  marketplace
KW  aggregator
KW  tax control
KW  tax administration
KW  digital footprint
KW  AIS "Tax-3"
KW  tax monitoring
JO  Russian Journal of Management
AU  GERBA, V.A.
PY  2026
IS  14
PB  Publishing Center RIOR