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Digitalization in tax administration: Global practices of online service improvement

Vol. 15, Iss. 11, NOVEMBER 2019

Received: 3 September 2019

Received in revised form: 20 September 2019

Accepted: 10 October 2019

Available online: 15 November 2019

Subject Heading: ECONOMIC POLICY OF THE STATE

JEL Classification: H2, H3, G02

Pages: 2015–2028

https://doi.org/10.24891/ni.15.11.2015

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

ORCID id: not available

Subject Currently, many countries, including Russia, face a new phenomenon of economic digitalization. The digitalization also influences tax administration. Thus, it is important to improve digital processes for tax purposes.
Objectives The study identifies and analyzes key options to improve tax administration in the digital economy.
Methods I mainly rely upon the analysis and synthesis of global practices used to refine the interaction of tax authorities and taxpayers during the digitalization of tax administration.
Results I identified and analyzed key aspects that tax authorities should focus on in order to improve their interaction with taxpayers in providing them with digital services. The aspects include monitoring of demand for services, setting up a user-friendly design of the service, implementation of an online self-service option and effective management of options. Based on the analysis, I formulated my recommendations for tax authorities.
Conclusions and Relevance I articulated my recommendations for improving the tax administration practice during the digitalization of the Russian economy, such as determining opportunities and capabilities for online services through effective monitoring and analysis of data, user-friendly design of services or digital transformation of the existing services, implementation of digital services by adopting regulatory standards or encouraging the use of digital options, streaming taxpayers to a preferable option, elimination of excessive options and holding taxpayers fixed on an option which is important for tax authorities, setting up a set of indicators to gauge the development of digital self-service options.

Keywords: digitalization, tax service provider, tax administration, tax law, tax authorities

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