ELECTRONIC WORKFLOWS AND TAX CONTROL IN THE INFORMATION SOCIETY
( Pp. 107-110)
More about authors
Bubnova Margarita E.
aspirant
Financial University under the Government of the Russian Federation
Financial University under the Government of the Russian Federation
Abstract:
Task. Any controlling activity aspires to the greatest efficiency. One of the effectiveness factors is the reliability of the information, which is provided to the controlling parties. Due to advances in information technologies, controlling activity has acquired a new format - electronic workflows systems. Model. The article examines the current trends of tax control in the information society. Summary. In conditions of developing the information society, there is an increasing demand for a transition to a quickly accessible and reliable information. Electronic document management approaches the indicated criteria and ensures the most «correct» result of information transferring. Practical importance. Different departments of authorities have been trying to optimize their work through complete switch to electronic documents. Thus, more and more attention is paid to the development of information platforms that facilitates in organization controlling and other types of activities of named public relations subjects. Originality. As a result of the study of issues related to electronic workflows in the tax authorities of the Russian Federation, comparative information platforms were analyzed. Conclusions were drawn about their effectiveness.
How to Cite:
Bubnova M.E., (2019), ELECTRONIC WORKFLOWS AND TAX CONTROL IN THE INFORMATION SOCIETY. Economic Problems and Legal Practice, 6 => 107-110.
Reference list:
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Ob utverzhdenii rekomenduemykh formatov dokumentov, ispol zuemykh pri organizatsii elektronnogo dokumentooborota mezhdu nalogovymi organami i nalogoplatel shchikami pri predstavlenii nalogovykh deklaratsiy (raschetov) i bukhgalterskoy (finansovoy) otchetnosti v elektronnoy forme po telekommunikatsionnym kanalam svyazi: Prikaz FNS Rossii ot 27.08.2014 № MMV-7-6/443 (red. ot 08.04.2019) // Finansovaya gazeta. - № 34. - 18.09.2014.
Ob utverzhdenii Metodicheskikh rekomendatsiy po organizatsii elektronnogo dokumentooborota pri predstavlenii nalogovykh deklaratsiy (raschetov) v elektronnoy forme po telekommunikatsionnym kanalam svyazi: Prikaz FNS Rossii ot 31.07.2014 № MMV-7-6/398 // Ekonomika i zhizn (Bukhgalterskoe prilozhenie). - № 36. - 12.09.2014.
Nalogovyy kodeks Rossiyskoy Federatsii (chast vtoraya) ot 05.08.2000 № 117-FZ (red. ot 29.09.2019) // Sobranie zakonodatel stva RF. - № 32. - 07.08.2000. - st. 3340.
O Strategii razvitiya informatsionnogo obshchestva v Rossiyskoy Federatsii na 2017 - 2030 gody: Ukaz Prezidenta RF ot 09.05.2017 № 203 // Sobranie zakonodatel stva RF. - № 20. - 15.05.2017. - st. 290.
Ob utverzhdenii rekomenduemykh formatov dokumentov, ispol zuemykh pri organizatsii elektronnogo dokumentooborota mezhdu nalogovymi organami i nalogoplatel shchikami pri predstavlenii nalogovykh deklaratsiy (raschetov) i bukhgalterskoy (finansovoy) otchetnosti v elektronnoy forme po telekommunikatsionnym kanalam svyazi: Prikaz FNS Rossii ot 27.08.2014 № MMV-7-6/443 (red. ot 08.04.2019) // Finansovaya gazeta. - № 34. - 18.09.2014.
Ob utverzhdenii Metodicheskikh rekomendatsiy po organizatsii elektronnogo dokumentooborota pri predstavlenii nalogovykh deklaratsiy (raschetov) v elektronnoy forme po telekommunikatsionnym kanalam svyazi: Prikaz FNS Rossii ot 31.07.2014 № MMV-7-6/398 // Ekonomika i zhizn (Bukhgalterskoe prilozhenie). - № 36. - 12.09.2014.
Keywords:
electronic document, information society, tax control, tax return, electronic signature, digitalization, service provider, invoice.
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