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Property tax transformation in the face of digitalization of Russia

Vol. 25, Iss. 7, JULY 2019

Received: 4 June 2019

Received in revised form: 18 June 2019

Accepted: 2 July 2019

Available online: 1 August 2019

Subject Heading: FISCAL SYSTEM

JEL Classification: Н22, Н61

Pages: 1637–1645

Aguzarova F.S. North Ossetian State University, Vladikavkaz, Republic of North Ossetia–Alania, RussianFederation

Subject The article addresses the current status of property taxes in conditions of digitalization.
Objectives The purpose of the study is to reveal how the use of electronic products will affect property taxes.
Methods I apply the observation method to identify the main software products used by tax authorities to compute property taxes. The systems and functional method, synthesis and analysis help calculate the proportion of property taxes in the structure of tax revenues. Based on the method of scientific abstraction, I make relevant conclusions enabling to improve the current situation in the area under consideration.
Results The use of digital software products in the system of property taxation will help reveal undocumented property items, cut down the cost of tax administration and control, accelerate the process of taxation, streamline the procedure for property tax assessment and payment, calculate huge amounts of analytical data automatically. The main advantage of digital technologies is high speed and convenience.
Conclusions Introduction and use of digital products in the system of property taxation will increase operational efficiency of inspectors (business entities). Today, digitalization in property taxation has become not only an urgent need, but also a necessary condition for implementation.

Keywords: property tax, digital technology, electronic product, constituent entity, budget


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