The impact of modern electronic technologies on the relations of tax authorities and taxpayers

Автор: Orlova Elena Yurevna, Sedaev Pavel Valerevich, Ustinkin Sergey Vasilevich

Журнал: Власть @vlast

Рубрика: Экспертиза

Статья в выпуске: 5, 2022 года.

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In the article, the authors consider in detail electronic technologies increasingly used in the work of government agencies and, in particular, in the work of tax authorities. The authors conclude that the use of information technology is inevitable and leads to improved interaction between tax authorities and taxpayers. This process also ensures openness and transparency of actions of inspection bodies.

Tax control, information technology, digitalization, ais "tax 3", electronic document management, internet services

Короткий адрес: https://sciup.org/170195872

IDR: 170195872   |   DOI: 10.31171/vlast.v30i5.9261

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