Digitalization of tax control in the Russian Federation: analysis and trends

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Digitalization of tax control in the Russian Federation: analysis and trends	323 KB	Adobe Acrobat PDF	Read	Download
DOI Доступ к ресурсу на сайте издателя			10.15405/epsbs.2021.03.56

Title: Digitalization of tax control in the Russian Federation: analysis and trends
Creator: Zhutiaeva, Svetlana Aleksandrovna
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Satsuk, Tatyana Pavlovna
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Geyser, Alla Alfredovna
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Bulygina, Maria Vyacheslavovna
Date: 2021
DOI: 10.15405/epsbs.2021.03.56
Description: The results of the control work of the Federal Tax Service of the Russian Federation, the amount of funds allocated for financing activities and digitalization are analysed. Priority measures on informatization are indicated, Associated with the optimization and reduction of labor intensity of the execution of work processes, On-site and off-site tax audits efficiency is estimated. The results of the tax monitoring in the Russian Federation as a digital future of the tax control are presented, the experience of various countries in terms of applying of this control is described. The Drill-down and Standard Audit File for Tax technologies are explored. They allow one to conduct more effective and efficient tax audits and identify the main areas of inconsistency in the tax report system faster. Prospects for further development of the tax administration using computer-assisted learning are outlined, which provides less bias towards taxpayers, and understand the needs and problems of the taxpayer.