Information Infrastructure of Tax Administration: Problems and Directions of Development
( Pp. 308-314)
More about authors
Elena E. Smirnova
Cand. Sci. (Econ.), Associate Professor, Associate Professor of the Taxes and tax administration Department
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Abstract:
The article considers the elements of the information infrastructure of tax administration, their current state based on the performance indicators of the tax authorities. The results of using the information infrastructure in the implementation of the industry approach in tax control on the example of catering were analyzed. An assessment of the effectiveness of the use of software products used by the tax authorities was given based on data on federal budget expenditures. Proposals were given for the expansion of software systems used in control work to improve tax administration. The goals of writing a research work: to determine the main issues that arise when using the information infrastructure of tax administration, to highlight the directions of development. Conclusions obtained in the course of the study: options for the development of the information infrastructure of the tax administration in order to increase its efficiency are highlighted.
How to Cite:
Smirnova E. E. Information Infrastructure of Tax Administration: Problems and Directions of Development // ECONOMIC PROBLEMS AND LEGAL PRACTICE. 2023. Vol. 19. № 5. P. 308-314. (in Russ.) DOI: 10.33693/2541-8025-2023-19-5-308-314. EDN: XSRMOY
Reference list:
Tax Code of the Russian Federation. Part second//Union of Right Forces Consultant Plus.
Zhuravleva I.A. Conceptual Basis for International Tax Policy Development//Audit and Financial Analysis. 2023. № 1. P. 19–28.
Ryakhovsky D.I., Popova O.S. Business breakdown: formation of criteria, building a line of protection from taxpayers//Property relations in the Russian Federation. 2022. № 7 (250). P. 67–79.
Smirnova E.E. Identification of unreasonable tax benefits during pre-audit analysis//Problems of economics and legal practice. 2023. V. 19. № 2. P. 266–270.
Smirnova E.E. Legal regulation of the use of digital technologies in the implementation of tax control//Collection of scientific works of the I International Scientific and Practical Conference. —2022. —V.1. —P. 422–428.
Official website of the Federal Tax Service of Russia. URL: https://www.nalog.ru
Zhuravleva I.A. Conceptual Basis for International Tax Policy Development//Audit and Financial Analysis. 2023. № 1. P. 19–28.
Ryakhovsky D.I., Popova O.S. Business breakdown: formation of criteria, building a line of protection from taxpayers//Property relations in the Russian Federation. 2022. № 7 (250). P. 67–79.
Smirnova E.E. Identification of unreasonable tax benefits during pre-audit analysis//Problems of economics and legal practice. 2023. V. 19. № 2. P. 266–270.
Smirnova E.E. Legal regulation of the use of digital technologies in the implementation of tax control//Collection of scientific works of the I International Scientific and Practical Conference. —2022. —V.1. —P. 422–428.
Official website of the Federal Tax Service of Russia. URL: https://www.nalog.ru
Keywords:
taxes, tax administration, taxpayers, tax control, information infrastructure..
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