Innovative tax administration tools in Russia
https://doi.org/10.26425/1816-4277-2022-4-122-129
Abstract
The article examines the current system of tax administration in Russia and its innovative tools, actively developed and implemented in the context of the digital technologies’ rapid development and the transformation of the control and supervisory state activities. The purpose of the study is to determine the main directions for improving tax administration in the Russian Federation. The research method was the content analysis of scientific publications on tax administration and control in modern conditions. The paper solves the tasks of the tax authorities’ activities effectiveness evaluating, identifying problems in the application of tax administration tools and ways to solve them. The use of information technologies makes it possible to expand the tax administration possibilities, as the main element in the practical implementation of tax policy, which directly affects the tax control effectiveness. The scientific value of the article lies in determining the directions for further development of tax administration tools aimed at increasing the tax authorities’ efficiency and the service quality for economic entities in digital interaction between the state represented by tax authorities and taxpayers.
About the Authors
N. G. Мorozova
State University of Management
Russian Federation
Russian Federation
Nadezhda G. Мorozova, Cand. Sci (Econ.), Assoc. Prof. at the Accounting, Audit and Taxation Department
Moscow
Zh. M. Korzovatykh
State University of Management
Russian Federation
Russian Federation
Zhanna M. Korzovatykh, Cand. Sci (Econ.), Assoc. Prof. at the Accounting, Audit and Taxation Department
Moscow
References
1. Korzovatykh Z.M., Morozova N.G. Tax risks when applying VAT to the space industry. AIP Conference Proceedings. 2021;2318:070019. https://doi.org/10.1063/5.0036938
2. Chernik D.G., Shmelev Yu.D. (ed.) Taxes and taxation: textbook and workshop for academic bachelor’s degree. Moscow: Yurait; 2022.
3. Ugryumova A.V. On the question of the content of the concepts of “tax administration” and “tax administration”. Bulletin of the Financial Academy. 2008;4:150–154.
4. Ospanov M.T. Tax reform and harmonization of tax relations. St. Petersburg: SPbGUEF; 1997.
5. Tsvetkov V.A., Shutkov A.A., Dudin M.N., Lyasnikov N.V. Improving the system of tax administration in Russia. Finance: theory and practice. 2017;21(6):34–49.
6. Mishenina M.S., Maksimova L.V. Tax security and tax administration in the system of economic security measures. Academic Bulletin. 2012;2(20):239–241.
7. Shurdumova E.G., Kankulova D.M. Tax administration as the basis for the implementation of state tax policy. Modern trends in economics and management: a new look. 2013;22:130–135.
8. Goncharenko L. I. On the question of the conceptual apparatus of tax administration. Taxes and taxation. 2010;2:22–29.
9. Shcherbakova A.P., Tkach E.S. On the issue of the essence of tax administration and the possibility of its improvement based on foreign experience. Accounting and Control. 2020;2(52):17–23.
10. Ivanov A.E., Ivanov S.A. Taxation of non-profit organizations. Moscow: KnoRus; 2017.
11. Os O.S. Comments on the Tax Code of the Russian Federation. Moscow: Os-89; 8th ed.; 2016.
12. Daniil Egorov summed up the work for 2020 and announced the work plan of the Federal Tax Service for 2021. Glavbukh Magazine. 02.18.2021. https://www.glavbukh.ru/news/34615-daniil-egorov-podvel-itogi-raboty-za-2020-god-i-ozvuchilplan-raboty-fns-na-2021-god (accessed 15.03.2022).
13. Korzovatykh Zh.M., Morozova N.G. (2021). Development of innovative tax administration tools in the Russian Federation. Bulletin of Chelyabinsk State University. Economic Sciences. 2021;456:145–155. https://doi.org/10.24411/1994-2796-2020-10223.
14. Businessman. Quiet revolution in the tax system. 23.12.2021. https://www.kommersant.ru/doc/5141178 (accessed 15.03.2022).
15. RBC: GAZETA. The Head of the Federal Tax Service – RBC: “We must respond systematically, not in an operational-mauser way”. 2021;176. https://www.rbc.ru/newspaper/2021/11/22/619a19449a794748b2f7c4e8 (accessed 15.03.2022).
Review
For citations:
Мorozova N.G., Korzovatykh Zh.M. Innovative tax administration tools in Russia. Vestnik Universiteta. 2022;(4):122-129. (In Russ.) https://doi.org/10.26425/1816-4277-2022-4-122-129
Views:
674
Email this article 