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The quality of tax administration in terms of digitalization of the economy: International practices

Vol. 18, Iss. 11, NOVEMBER 2019

Received: 22 October 2019

Received in revised form: 5 November 2019

Accepted: 19 November 2019

Available online: 29 November 2019

Subject Heading: FISCAL SYSTEM

JEL Classification: H2, H3

Pages: 2508–2520

https://doi.org/10.24891/fc.25.11.2508

Anisimova A.A. Financial Research Institute of the Ministry of Finance of the Russian Federation (FRI), Moscow, Russian Federation
Aanisimova@nifi.ru

https://orcid.org/0000-0001-6421-8349

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

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