Development of tax control in the context of digitalization of the economy
Tax control is the main fiscal and regulatory tool of the modern economy, and digital technologies, in turn, are the main tool of tax control. The article considers the impact of digitalization processes occurring in the modern economy on tax control procedures. Modernization of tax processes is exp...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | Russian |
| Published: |
Maykop State Technological University
2021-11-01
|
| Series: | Новые технологии |
| Subjects: | |
| Online Access: | https://newtechology.mkgtu.ru/jour/article/view/516 |
| _version_ | 1797516390155943936 |
|---|---|
| author | L. V. Reunova L. A. Mamiek L. V. Prigoda T. A. Paladova |
| author_facet | L. V. Reunova L. A. Mamiek L. V. Prigoda T. A. Paladova |
| author_sort | L. V. Reunova |
| collection | DOAJ |
| description | Tax control is the main fiscal and regulatory tool of the modern economy, and digital technologies, in turn, are the main tool of tax control. The article considers the impact of digitalization processes occurring in the modern economy on tax control procedures. Modernization of tax processes is explained by the active use of the latest digital technologies in tax administration in the form of various tools in order to minimize tax risks from tax evasion of legal entities and individuals. As an example, a comparative analysis of the indicators of the control work of the Departments of the Federal Tax Service of Russia for the Republic of Adygea and the Krasnodar Territory for 2017-2019 has been carried out and conclusions drawn as to how the effectiveness of tax audits has changed in connection with the expansion of the informatization of the tax service. It has also been concluded that improving the efficiency of in-office inspections based on the introduction of new modern technologies can be called a promising direction of the control activity of the tax service, especially since in-office inspections are carried out permanently with almost complete quantitative coverage of all business entities. To make informed management decisions at different levels of management, a comprehensive comparative assessment of the effectiveness of the control work of tax authorities is necessary. In general, it has been noted that the development of digitalization has a positive impact on the effectiveness of tax control and allows moving away from conducting direct tax audits to creating incentives for taxpayers to voluntarily pay taxes and clarify their tax obligations. In addition, digitalization eliminates such a competitive advantage in the market as the tax component, and leads to more favorable conditions for the implementation of business activities and the growth of the state economy. |
| first_indexed | 2024-03-10T07:01:35Z |
| format | Article |
| id | doaj.art-19b914ab40a54ab7af249b3c3b70a59b |
| institution | Directory Open Access Journal |
| issn | 2072-0920 2713-0029 |
| language | Russian |
| last_indexed | 2024-03-10T07:01:35Z |
| publishDate | 2021-11-01 |
| publisher | Maykop State Technological University |
| record_format | Article |
| series | Новые технологии |
| spelling | doaj.art-19b914ab40a54ab7af249b3c3b70a59b2023-11-22T16:04:54ZrusMaykop State Technological UniversityНовые технологии2072-09202713-00292021-11-0117410311010.47370/2072-0920-2021-17-4-103-110486Development of tax control in the context of digitalization of the economyL. V. Reunova0L. A. Mamiek1L. V. Prigoda2T. A. Paladova3FSBEI HE «Maykop State Technological University»FSBEI HE «Maykop State Technological University»FSBEI HE «Maykop State Technological University»FSBEI HE «Maykop State Technological University»Tax control is the main fiscal and regulatory tool of the modern economy, and digital technologies, in turn, are the main tool of tax control. The article considers the impact of digitalization processes occurring in the modern economy on tax control procedures. Modernization of tax processes is explained by the active use of the latest digital technologies in tax administration in the form of various tools in order to minimize tax risks from tax evasion of legal entities and individuals. As an example, a comparative analysis of the indicators of the control work of the Departments of the Federal Tax Service of Russia for the Republic of Adygea and the Krasnodar Territory for 2017-2019 has been carried out and conclusions drawn as to how the effectiveness of tax audits has changed in connection with the expansion of the informatization of the tax service. It has also been concluded that improving the efficiency of in-office inspections based on the introduction of new modern technologies can be called a promising direction of the control activity of the tax service, especially since in-office inspections are carried out permanently with almost complete quantitative coverage of all business entities. To make informed management decisions at different levels of management, a comprehensive comparative assessment of the effectiveness of the control work of tax authorities is necessary. In general, it has been noted that the development of digitalization has a positive impact on the effectiveness of tax control and allows moving away from conducting direct tax audits to creating incentives for taxpayers to voluntarily pay taxes and clarify their tax obligations. In addition, digitalization eliminates such a competitive advantage in the market as the tax component, and leads to more favorable conditions for the implementation of business activities and the growth of the state economy.https://newtechology.mkgtu.ru/jour/article/view/516digital economytaxestax controltax monitoringtax auditdesk auditfield audittax authorities, tax servicetaxpayersefficiency assessmenteffectiveness of tax auditsadditional taxation |
| spellingShingle | L. V. Reunova L. A. Mamiek L. V. Prigoda T. A. Paladova Development of tax control in the context of digitalization of the economy Новые технологии digital economy taxes tax control tax monitoring tax audit desk audit field audit tax authorities, tax service taxpayers efficiency assessment effectiveness of tax audits additional taxation |
| title | Development of tax control in the context of digitalization of the economy |
| title_full | Development of tax control in the context of digitalization of the economy |
| title_fullStr | Development of tax control in the context of digitalization of the economy |
| title_full_unstemmed | Development of tax control in the context of digitalization of the economy |
| title_short | Development of tax control in the context of digitalization of the economy |
| title_sort | development of tax control in the context of digitalization of the economy |
| topic | digital economy taxes tax control tax monitoring tax audit desk audit field audit tax authorities, tax service taxpayers efficiency assessment effectiveness of tax audits additional taxation |
| url | https://newtechology.mkgtu.ru/jour/article/view/516 |
| work_keys_str_mv | AT lvreunova developmentoftaxcontrolinthecontextofdigitalizationoftheeconomy AT lamamiek developmentoftaxcontrolinthecontextofdigitalizationoftheeconomy AT lvprigoda developmentoftaxcontrolinthecontextofdigitalizationoftheeconomy AT tapaladova developmentoftaxcontrolinthecontextofdigitalizationoftheeconomy |