Economic Problems and Legal Practice Issue №2 — 2021

Digital model of effective taxation in Russia
( Pp. 102-106)

Victor V. Moroz

Victor V. Moroz
Financial University under the Government of the Russian Federation
Moscow, Russian Federation

Abstract:

The article analyzes the collection of taxes, fees and other mandatory payments during their administration by tax authorities. A reform of tax legislation is proposed, a transition to the use of a minimum number of taxes and fees through the automation of processes and a taxpayer dossier (electronic), which will allow tax inspectorates to conduct much more tax audits with minimal costs and receive a larger amount of tax revenues to all levels of the budget system of the Russian Federation.

How to Cite:

Victor V.M., (2021), DIGITAL MODEL OF EFFECTIVE TAXATION IN RUSSIA. Economic Problems and Legal Practice, 2 => 102-106.

Reference list:

Moroz V.V., Moroz S.V. Pokazateli effektivnosti raboty nalogovykh organov // Problemy ekonomiki i yuridicheskoy praktiki. 2018. №2.
Moroz V.V. Analiz metodik rascheta nalogovoy nagruzki, osobennosti ikh prakticheskogo primeneniya. Stat ya. // Finansovaya zhizn . Periodicheskoe nauchno-prakticheskoe izdanie. ZHurnal, №1. M.: Izdatel : ANO Akademiya menedzhmenta i biznes-administrirovaniya , 2018 g. -232// s. 57-61.
Moroz V.V. TSifrovaya ekonomika kak elektronnoe dos e nalogoplatel shchika dlya osushchestvleniya nalogovogo kontrolya. Stat ya. Voprosy teorii i praktiki nalogooblozheniya. Vypusk 15: sbornik nauchnykh statey/kol. avtorov; sost. A.S. Advokatova, YU.V. Malkova. M., KNORUS, 2019. - 146// s. 108-117
Daniil Egorov podvel itogi raboty nalogovykh organov za 8 mesyatsev 2020 goda // Ofitsial nyy sayt FNS RF. - 2020.
Otkrytye dannye FNS / Elektronnyy resurs . - Rezhim dostupa URL: https://www.nalog.ru/opendata

Keywords:

tax, collection, tax authority, tax rate, efficiency, effectiveness.

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