Shlychkov D.S.Financial University under Government of Russian Federation, Moscow, Russian Federation sds457@mail.ru ORCID id: not available
Rodicheva Yu.S.Financial University under Government of Russian Federation, Moscow, Russian Federation rodichevajs@mail.ru ORCID id: not available
Subject This article discusses the role of new technologies in improving the efficiency of the company's tax department. Objectives The article intends to analyze the main tendencies in the development of internal and external tax controlling. Methods The research involves the methods of logical and statistical analyses. Results The article shows the role and importance of information technologies in building an effective system of internal tax control of organizations. Conclusions The introduction of new technologies allows to cope with the growing requirements to the tax function of the organization.
Keywords: tax controlling, digital economy, horizontal monitoring, e-invoicing
References:
Casey G.W. Jr. Leading in a VUCA World. 2017, 7 p. URL: Link
EY – Managing Indirect Tax Data in the Digital Age. URL: Link
Il'in A.Yu. Gorizontal'nyi monitoring – novyi metod v sisteme nalogovogo kontrolya [Horizontal monitoring is a new method in the tax control system]. 2015. URL: Link (In Russ.)
Rodionov I. Russian Cooperative Compliance Program – Tax Monitoring. 2015, September 28.
Tax Control Framework: From a Focus on Risks to Being in Control: A Different Approach. Netherlands Tax and Customs Administration. 2008, March, 21. URL: Link
Drs. G.A. de Roest RE, Drs. M.R. van den Brink, Drs. S. Janssen RE. W.T.B. Peters RE RA. Establishing a Tax Control Framework: The Utility and Necessity of IT. URL: Link
Rainey S.K., Brown B., Kirk D.B. Bots, Natural Language Processing, and Machine Learning. Tax Executive, 2017, September 21. URL: Link
Smirnov N. Tsentr tsifrovoi transformatsii [A center of digital information]. Direktor informatsionnoi sluzhby (CIO.ru), 2017, no. 6. (In Russ.) URL: Link
Didukh Yu. Kak pravil'no napisat' v nalogovuyu sluzhbu poyasneniya k deklaratsii po NDS [How to represent the VAT return in the Tax Bureau]. URL: Link
PWC. Advanced Risk and Compliance Analytics: Enhancing Your Business Value. 2016. URL: Link
Ivanov M., Sklyarov D. Plyusy i minusy elektronnykh i bumazhnykh schetov-faktur s tochki zreniya udobstva dlya kompanii [Pros and cons of electronic and paper VAT invoices from the point of view of company's convenience]. 2015. URL: Link