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Finance and Credit
 

Applying the innovative tools in the activities of tax authorities

Vol. 28, Iss. 12, DECEMBER 2022

Received: 5 May 2022

Received in revised form: 27 October 2022

Accepted: 10 November 2022

Available online: 28 December 2022

Subject Heading: FISCAL SYSTEM

JEL Classification: E62, H3

Pages: 2722–2739

https://doi.org/10.24891/fc.28.12.2722

Fatima S. AGUZAROVA North Ossetian State University, Vladikavkaz, Republic of North Ossetia–Alania, Russian Federation
aguzarus@yandex.ru

https://orcid.org/0000-0003-2699-8561

Agunda R. TSIRIKHOVA North Ossetian State University, Vladikavkaz, Republic of North Ossetia–Alania, Russian Federation
aguzarovka@yandex.ru

https://orcid.org/0000-0003-4615-9167

Subject. The article considers innovative tools used in the work of tax authorities.
Objectives. The purpose is to increase the effectiveness of control activities of tax authorities through the use of innovative tools.
Methods. The study employs general scientific methods, like observation, system-functional, scientific abstraction.
Results. The study revealed that the use of innovative tools in the activities of tax authorities enabled to work with big data, reduce the cost of administrative and control measures, increase labor productivity, accelerate and streamline the entire tax proceedings process, and ultimately enhance the quality of operation. The findings can be used by practitioners in the work of tax authorities, and in the educational process of universities.
Conclusions. In the course of the study, we identified some problems in the activities of tax authorities, i.e. unstable and contradictory tax legislation, work with large volumes of data, high physical load of employees, corruption component of tax authorities, etc. The paper proves that innovative technologies will help solve these problems, as they may improve work efficiency and ensure timely budget receipts.

Keywords: tax authorities, electronic technologies, control activities

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