Mariya M. SHADURSKAYAUral Federal University named after the First President of Russia B.N. Yeltsin (UrFU), Yekaterinburg, Russian Federation mshdom@yandex.ru ORCID id: not available
Subject. The article investigates information services and resources used by tax authorities during tax control. Objectives. The purpose is to assess the impact of the latest digital technologies on the efficiency and effectiveness of tax control, through description of the main possibilities of digitalization and identification of its current status. Methods. The study rests on provisions of modern economics describing the impact of digital processes on the development of the society and the State, including the improvement of methods and tools of State tax control. Results. We examined the latest digital technologies used in the activities of tax authorities, which simplify the processes of tax control and increase their efficiency. The analysis showed that the automation of tax control processes did not increase the effectiveness of inspections, but had an impact on their quality, which affected the amounts of additional charges per audit. Furthermore, it facilitated the process of collecting and processing information by the tax authority, and interaction with taxpayers. The study enables to state a high level of productivity of tax control in conditions of digitalization of taxation in Russia. Nevertheless, there are prospects for further improvement in this area, which will extend the high productivity of tax control, including to individual taxpayers. Conclusions. Today, promising areas for tax control development through digital technologies include the use of digital ruble's capabilities in controlling the income and expenses of individuals and taxation of transactions in cyberspace.
Keywords: digitalization, tax administration, tax control
References:
Vishnevskii V.P., Goncharenko L.I., Nikulkina I.V., Gurnak A.V. [Taxes and technologies: the past, present and future of the tax system of Russia]. Prostranstvo ekonomiki = Terra Economicus, 2020, vol. 18, no. 4, pp. 6–31. URL: Link (In Russ.)
Kirova E.A., Kozhebatkina A.V. [Modernization of tax control in the context of digitalization of the economy]. Vestnik universiteta, 2020, no. 9, pp. 94–99. URL: Link (In Russ.)
Mandroshchenko O.V., Bogachev S.V. [Tax administration in the digital economy: Prospects for development]. Ekonomicheskie sistemy = Economic Systems, 2021, vol. 14, no. 1, pp. 152–158. URL: Link (In Russ.)
Kireeva E.F. [Digitalization of technologies of tax administration on the territory of single market]. Nauchnye trudy Belorusskogo gosudarstvennogo ekonomicheskogo universiteta, 2021, vol. 14, pp. 236–240. (In Russ.)
Maiburov I.A., Ivanov Yu.B., Grinkevich A.M. [Prospects for the transformation of taxes and taxation in the conditions of the digital economy]. Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika = Tomsk State University Journal of Economics, 2019, no. 47, pp. 5–18. URL: Link (In Russ.)
Gerasimenko O.A., Gall' A.V. [Taxes as a tool of public administration in the digital economy]. Mezhdunarodnyi zhurnal gumanitarnykh i estestvennykh nauk = International Journal of Humanities and Natural Sciences, 2022, no. 2-1, pp. 144–147. URL: Link (In Russ.)
Deeva T.V. [Personalized and proactive online services as a platform for creating a system of voluntary tax compliance]. Nauchnyi vestnik: finansy, banki, investitsii = Scientific Bulletin: Finance, Banks, Investments, 2020, no. 3, pp. 42–48. URL: Link (In Russ.)
Dobroskok O.V. [Transformation of the essence of tax control in modern conditions]. Nauchnyi vestnik: finansy, banki, investitsii = Scientific Bulletin: Finance, Banks, Investments, 2021, no. 1, pp. 39–46. URL: Link (In Russ.)
Ksenda V.M. [Digitalization of tax administration: Modern model and development prospects]. Vestnik Volgogradskogo gosudarstvennogo universiteta. Seriya: Ekonomika = Journal of Volgograd State University. Economics, 2021, vol. 23, no. 4, pp. 192–204. URL: Link (In Russ.)
Kasirova F.D., Aliev O.M. [World experience and digital tax development prospect]. Endless Light in Science, 2023, no. 3, pp. 145–151. URL: Link (In Russ.)
Ponomareva K.A. [Digital services taxation in the context of international tax agreements]. Aktual'nye problemy rossiiskogo prava = Actual Problems of Russian Law, 2022, vol. 17, no. 8, pp. 20–31. URL: Link (In Russ.)
Morozova N.G., Korzovatykh Zh.M. [Innovative tax administration tools in Russia]. Vestnik universiteta, 2022, no. 4, pp. 122–129. URL: Link (In Russ.)
Jacobs B. Digitalization and Taxation. In: Gupta S., Keen M., Shah A., Verdier G. (eds). Digital Revolutions in Public Finance. Washington, International Monetary Fund, 2017, pp. 25–55.
Klun M. Pre-Filled Income Tax Returns: Reducing Compliance Costs for Personal Income Taxpayers in Slovenia. Financial Theory and Practice, 2009, vol. 33, iss. 2, pp. 219–233.
Pantazatou K. Taxation of the Platform Economy: Challenges and Lessons for Social Security. University of Luxembourg Law Research Paper, 2020, pp. 363–393. URL: Link
Pallavi R., Mushtaq K. Digitizing Taxation and Premature Formalization in Developing Countries. Development and Change, 2021, vol. 52, iss. 4, pp. 855–877. URL: Link
Staroverova O.V. [Digital technologies in taxation]. Vestnik Moskovskogo universiteta MVD Rossii, 2022, no. 5, pp. 339–342. (In Russ.) URL: Link
Stel'makhova N.V. [Application of digital technologies in the implementation of tax policy]. Vestnik Instituta ekonomicheskikh issledovanii = Economic Research Institute Journal, 2022, no. 1, pp. 94–103. URL: Link (In Russ.)
Tyutyuryukov N.N., Ternopol'skaya G.B. [National security in the age of digital economy: The tax aspects]. Nauchnye trudy Vol'nogo ekonomicheskogo obshchestva Rossii = Scientific Works of the Free Economic Society of Russia, 2018, vol. 210, no. 2, pp. 115–129. URL: Link (In Russ.)
Sinel'nikov-Murylev S.G., Milogolov N.S., Berberov A.B. [Digitalization of tax administration in Russia: Opportunities and risks]. Ekonomicheskaya politika = Economic Policy, 2022, vol. 17, no. 2, pp. 8–33. URL: Link (In Russ.)