Верхнее меню

DIGITALIZATION OF TAX ADMINISTRATION AND PROSPECTS OF ITS IMPLEMENTATION



V.Ye. Leontiev
A.А. Кhrabrostina
vleontiev2@gmail.com
ali1401@yandex.ru
professor, the Department of Corporate Finance and Business Evaluation, St. Petersburg State University of Economics, Doctor of Economics, professor, member of Russian Academy of Natural Sciences
candidate for Master’s Degree, the Department of Banks, Financial Markets and Insurance, St. Petersburg State University of Economics
Saint-Petersburg
Saint-Petersburg

Keywords:

  • digitalization
  • tax administration
  • Federal Tax Service
  • efficiency
  • innovations
  • research
  • interrelation
  • tax revenues
  • We consider improving the control over the Russian Tax Service connected with calculation and payment of VAT on the basis of the new system of tracking the flow of money and goods named ASC VAT-2. We analyze the quality and efficiency of the Federal Tax Service and update the statistical data concerning tax revenues. We also look at relevant innovations in the sphere in question that will contribute to increasing the effectiveness of tax authorities. We introduce an econometric model that proves the importance of the interrelation between the digitalization of the Russian Federal Tax Service and the growth of tax revenues of the Federal budget.