Subject This article discusses the introduction of new digital technologies into the tax sphere in order to improve the quality of tax services. Objectives The article aims to define the concept of quality in relation to tax administration and identify ways to assess it in the context of digitalization. Methods For the study, I used the methods of analysis and synthesis considering the world experience in tax administration under the economy digitalization. Results The article defines the concept of the quality of tax administration and describes certain ways and reasons for its assessment by tax authorities, international organizations and individual researchers. Conclusions International organizations and individual researchers analyze the quality of tax administration through country comparison to make recommendations to improve the tax administration process.
Keywords: quality, fiscal management, digitalization, economy, electronic service
References:
Shvandar K.V., Anisimova A.A. [Foreign experience of development of cashless payment system: Practice and results]. Nauchno-issledovatel'skii finansovyi institut. Finansovyi zhurnal = Financial Journal, 2015, no. 1, pp. 91–98. URL: Link (In Russ.)
Garvin D.A. What Does "Product Quality" Really Mean? MIT Sloan Management Review, 1984, vol. 26, no. 1, pp. 25–43. URL: Link
Reeves C.A., Bednar D.A. Defining Quality: Alternatives and Implications. The Academy of Management Review, 1994, vol. 19, no. 3, pp. 419–445.
Seawright K.W., Young S.T. A Quality Definition Continuum. Interfaces, INFORMS, 1996, vol. 26, no. 3, pp. 107–113. URL: Link
Russell G.R., Miles M.P. The Definition and Perception of Quality in ISO-9000 Firms. Review of Business, 1998, vol. 19, no. 3, pp. 13–16. URL: Link
Sebastianelli R., Tamimi N. How Product Quality Dimensions Relate to Defining Quality. The International Journal of Quality & Reliability Management, 2002, vol. 19, no. 4, pp. 442–453. URL: Link
Ojasalo J. Quality for the Individual and for the Company in the Business-to-Business Market. The International Journal of Quality & Reliability Management, 2006, vol. 23, no. 2, pp. 162–178. URL: Link
Feigenbaum A.V. Quality Control: Principles, Practice and Administration: An Industrial Management Tool for Improving Product Quality and Design and for Reducing Operating Costs and Losses. New York, McGraw-Hill, 1951, 443 p.
Shewhart W.A. Economic Control of Quality of Manufactured Product. Martino Fine Books, 2015, 516 p.
Crosby P.B. Quality Is Free: The Art of Making Quality Certain. New York, McGraw-Hill, 1979, 309 p.
Juran J.M., Gryna F.M., Bingham R.S. Quality Control Handbook. New York, McGraw-Hill, 1974, 1600 p.
Hoyle D. Quality Management Essentials. Butterworth-Heinemann, 2007, 216 p.
Efremova T.A. [Scientific approaches to the nature, quality and effectiveness of tax administration]. Finansovaya analitika: problemy i resheniya = Financial Analytics: Science and Experience, 2013, vol. 6, no. 46, pp. 44–52. URL: Link (In Russ.)
Leffler K.B. Ambiguous Changes in Product Quality. The American Economic Review, 1982, vol. 72, no. 5, pp. 956–967. URL: Link
Taguchi G. Introduction to Quality Engineering: Designing Quality into Products and Processes. Quality Resources, 1986, 191 p.
Ryall J., Kruithof J. The Quality Systems Handbook. Sydney, Australia, Consensus Books, 2001, 332 p.
Malis N.I. [Tax policy in combating the underground economy: Improving tax collection]. Nauchno-issledovatel'skii finansovyi institut. Finansovyi zhurnal = Financial Journal, 2014, no. 1, pp. 81–90. URL: Link (In Russ.)
Maiburov I.A., Ivanov Yu.B. et al. (Eds). Tsifrovye tekhnologii nalogovogo administrirovaniya: monografiya [Digital technologies of tax administration: a monograph]. Moscow, YUNITI-DANA Publ., 2019, 263 p.
Khochuev V.A. Nalogovoe administrirovanie: teoriya i rossiiskaya praktika [Tax Administration: Theory and Russian Practice]. Moscow, Fond Ekonomika Publ., 2010, 171 p.
Grigor'eva K.S., Grinkevich A.M. Otsenka effektivnosti nalogovoi sistemy Rossiiskoi Federatsii [Assessment of the effectiveness of the tax system of the Russian Federation]. Tomsk, Tomsk State University Publ., 2019, 319 p.
Lipniewicz R. Tax Administration and Risk Management in the Digital Age. Information Systems in Management, 2017, vol. 6, no. 1, pp. 26−37. URL: Link
