%0 Journal Article %T Topical issues of tax and legal regulation of the digital economy %A Kuchyerov, I.I. %K digital economy, tax and legal regulation, digital tax, digital taxpayer presence, digital transactions, tax administration, taxation of operations using cryptocurrency %J Legal Science and Practice: Journal of Nizhny Novgorod Academy of the Ministry of Internal Affairs of Russia %D 2019 %N 2019 %P 8 %I Nizhny Novgorod Academy of the Ministry of the Interior of Russia