Improving the organization of control work of the territorial tax inspectorate in the context of digital transformation

Автор: Yuzvovich L.I., Elokhina N.V.

Журнал: Вестник Алтайской академии экономики и права @vestnik-aael

Рубрика: Экономические науки

Статья в выпуске: 9-1, 2022 года.

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The scientific article discusses the directions for improving the organization of the control work of the territorial tax inspectorate. At the present time, an important rule of existence of any state is an organized system of taxation in the context of the digital transformation of the tax system of the Russian Federation. In the context of the growing digitalization of the economy, the tax department actively uses new information technologies and gradually forms a single digital information space. Information interaction between tax authorities and credit organizations in the framework of tax control/supervision is expanding. The ongoing processes of digitalization and informatization of the activities of tax authorities were carried out gradually and began in the early 1990s. The state of the budget, the welfare of the country, the region, and the municipality depend on the productivity of the tax authorities. Therefore, the tax architecture of a productive system of control over tax revenues in the country’s budget system is included in a number of main tasks of socio-economic policy. The main purpose of the study is to develop practical recommendations for improving the control work of the territorial tax inspectorate in the context of digital transformation. The subject of the study is economic relations arising in the process of control work of the territorial tax inspectorate. The research methods are analytical and statistical data, synthesis and generalization.

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Tax control, types of activities of tax authorities, digital compliance

Короткий адрес: https://sciup.org/142235406

IDR: 142235406   |   DOI: 10.17513/vaael.2406

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