Modernization of tax control in the context of digitalization of the economy

Автор: Gerasimenko O.A., Trubavina K.V.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 5-1 (87), 2022 года.

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The results of the control work of the Federal Tax Service, the amount of funds allocated for financing activities and digitalization are analyzed. The priority informatization measures related to the optimization and reduction of the labor intensity of work processes are identified, the effectiveness of on-site inspections is assessed. The results of the tax monitoring as a digital future tax control are presented, international experience in the application of this control is described. The Drill-down and Standard Audit File for Tax technologies are explored. They allow for more efficient and effective tax audits and faster identification of non-compliance in the tax reporting system. Prospects are outlined for further development of tax administration using computer learning, which provides less bias towards taxpayers, as well as understanding the needs and problems of the taxpayer.

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Field tax audits, tax monitoring, information financing, tax sanctions

Короткий адрес: https://sciup.org/170192381

IDR: 170192381

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