Risk management of digitalization of tax administration - a new task of risk management of a commercial organization
Автор: Moiseenko S.L., Malysheva N.P.
Журнал: Вестник Алтайской академии экономики и права @vestnik-aael
Рубрика: Экономические науки
Статья в выпуске: 3-2, 2021 года.
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The problems of customer focus, progressive development and increasing the efficiency of the regulatory bodies of the Federal Tax Service of the Russian Federation at the present stage are being solved, including through the use of modern digital technologies. The regulatory authorities are consistently implementing a comprehensive policy of improving tax administration, using a variety of digital tools for this. In the near future, digital tax control will result in high transparency of each business process that affects the emergence and fulfillment of tax obligations. This is a completely new external environment of functioning, the dynamism of development and the specificity of which the authors refer to a new direction of risk management of commercial organizations. Effective tax digital risk management means continuous monitoring of existing and planned projects of the Federal Tax Service of the Russian Federation, the need to update the types and determine the degree of risk impact, the formation of risk management models for digitalization of tax administration. A qualitative revision is required by the organization’s tax risk map, which should take into account new types of risk, a change in the effectiveness of risk ranking due to the digitalization of external control, which can multiply the detection of violations by taxpayers and related groups of companies. The actualization of risk management cannot be realized without building up digital competencies of personnel and forming a digital corporate development strategy as the only possible model in modern conditions.
Risk management, digitalization risks, risk map, tax administration
Короткий адрес: https://sciup.org/142227795
IDR: 142227795 | DOI: 10.17513/vaael.1630