The use of digital technologies in the field of taxation of construction organizations

Автор: Dolgacheva A.S., Kharitonova Yu.N.

Журнал: Экономика и бизнес: теория и практика @economyandbusiness

Статья в выпуске: 1-1 (119), 2025 года.

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This article presents the importance of the digitalization of the economy in Russia, which is associated with the use of digital technologies in private business and public sector institutions, including tax authorities. The importance of the tax system for Russia in relation to the construction industry is also reflected, since it is the results of its functioning that provide a significant share in Russian GDP. The article considers the use of digital technologies by construction organizations, which make it possible to transform business processes in construction organizations, while creating improved conditions for tax accounting, which subsequently leads to a reduction in tax risks and tax burden in accordance with Russian tax legislation.

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Taxation, digitalization, digital technologies, construction industry, digital economy, taxes, tax burden, tax risks

Короткий адрес: https://sciup.org/170208134

IDR: 170208134   |   DOI: 10.24412/2411-0450-2025-1-1-117-121

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