Innovative tax administration tools in Russia
The article examines the current system of tax administration in Russia and its innovative tools, actively developed and implemented in the context of the digital technologies’ rapid development and the transformation of the control and supervisory state activities. The purpose of the study is to de...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2022-06-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/3519 |
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| _version_ | 1832541608420048896 |
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| author | N. G. Мorozova Zh. M. Korzovatykh |
| author_facet | N. G. Мorozova Zh. M. Korzovatykh |
| author_sort | N. G. Мorozova |
| collection | DOAJ |
| description | The article examines the current system of tax administration in Russia and its innovative tools, actively developed and implemented in the context of the digital technologies’ rapid development and the transformation of the control and supervisory state activities. The purpose of the study is to determine the main directions for improving tax administration in the Russian Federation. The research method was the content analysis of scientific publications on tax administration and control in modern conditions. The paper solves the tasks of the tax authorities’ activities effectiveness evaluating, identifying problems in the application of tax administration tools and ways to solve them. The use of information technologies makes it possible to expand the tax administration possibilities, as the main element in the practical implementation of tax policy, which directly affects the tax control effectiveness. The scientific value of the article lies in determining the directions for further development of tax administration tools aimed at increasing the tax authorities’ efficiency and the service quality for economic entities in digital interaction between the state represented by tax authorities and taxpayers. |
| format | Article |
| id | doaj-art-48401b7db7d84de297cf5209c5e6229a |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2022-06-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-48401b7db7d84de297cf5209c5e6229a2025-02-04T08:28:12ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152022-06-010412212910.26425/1816-4277-2022-4-122-1292444Innovative tax administration tools in RussiaN. G. Мorozova0Zh. M. Korzovatykh1State University of ManagementState University of ManagementThe article examines the current system of tax administration in Russia and its innovative tools, actively developed and implemented in the context of the digital technologies’ rapid development and the transformation of the control and supervisory state activities. The purpose of the study is to determine the main directions for improving tax administration in the Russian Federation. The research method was the content analysis of scientific publications on tax administration and control in modern conditions. The paper solves the tasks of the tax authorities’ activities effectiveness evaluating, identifying problems in the application of tax administration tools and ways to solve them. The use of information technologies makes it possible to expand the tax administration possibilities, as the main element in the practical implementation of tax policy, which directly affects the tax control effectiveness. The scientific value of the article lies in determining the directions for further development of tax administration tools aimed at increasing the tax authorities’ efficiency and the service quality for economic entities in digital interaction between the state represented by tax authorities and taxpayers.https://vestnik.guu.ru/jour/article/view/3519tax administrationtax controltaxationtaxpayerstax authoritiesdigital technologiesdigitalisation |
| spellingShingle | N. G. Мorozova Zh. M. Korzovatykh Innovative tax administration tools in Russia Вестник университета tax administration tax control taxation taxpayers tax authorities digital technologies digitalisation |
| title | Innovative tax administration tools in Russia |
| title_full | Innovative tax administration tools in Russia |
| title_fullStr | Innovative tax administration tools in Russia |
| title_full_unstemmed | Innovative tax administration tools in Russia |
| title_short | Innovative tax administration tools in Russia |
| title_sort | innovative tax administration tools in russia |
| topic | tax administration tax control taxation taxpayers tax authorities digital technologies digitalisation |
| url | https://vestnik.guu.ru/jour/article/view/3519 |
| work_keys_str_mv | AT ngmorozova innovativetaxadministrationtoolsinrussia AT zhmkorzovatykh innovativetaxadministrationtoolsinrussia |