Optimization of the Federal tax service for tax control in the digital economy

Автор: Hasanova S.S., Fariza A.J.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 10-2 (56), 2019 года.

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The use of information technologies conceptually changes the paradigm of tax administration. Digitalization of the economy, on the one hand, opens up new potential opportunities, on the other - creates new problems in the traditional areas of tax regulation and control. The article investigates the advantages and disadvantages of the use of modern digital technologies in the process of tax administration. Measures to reduce the negative impact of new order tax risks arising in the digital economy are defined. The analysis of measures on introduction of new information technologies in the sphere of taxation is carried out and prospects of improvement of quality and increase of efficiency of tax administration in the Russian Federation in the conditions of digital economy are defined.

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Economy, tax control, tax authorities, federal tax service, tax legislation, digital economy

Короткий адрес: https://sciup.org/170181202

IDR: 170181202   |   DOI: 10.24411/2411-0450-2019-11276

Статья научная