Information Infrastructure of Tax Administration: Problems and Directions of Development
( Pp. 308-314)
More about authors
Elena E. Smirnova
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..
Related Articles
1. CURRENT ISSUES OF SOCIO-ECONOMIC DEVELOPMENT OF RUSSIA. ECONOMY Pages: 7-12 Issue №7806
THE PROBLEM OF ADMINISTRATION OF THE TAX ON PERSONAL PROPERTY
taxes
taxation
the tax on property of physical persons
the income of individuals
tax policy
Show more
5.2.4. FINANCE Pages: 276-279 Issue №20773
Current tax Issues Incentives for Housing Construction
taxes
tax stimulation
tax gaps
tax control
Show more
FINANCE Pages: 214-222 Issue №21610
Tax System and Reforms in Modern Europe
tax authorities in the foreign countries
tax
Federal Tax Service of Russia
tax control
Show more
FINANCE Pages: 223-229 Issue №21610
Current Tax Issues Planning in the Digital Economy
taxes
tax planning
tax gaps
tax control
Show more
8. FINANCIAL LAW; TAX LAW; BUDGETARY LAW 12.00.04 Pages: 228-233 Issue №18758
Tax audits in the tax control system
taxation
tax control
risk-based approach
tax offenses
tax monitoring
Show more
FINANCE Pages: 248-253 Issue №22019
The Most Common Schemes of Personal Income Tax Evasion: Current Trends of Tax Administration
personal income tax
evasion schemes
taxpayers
tax agents
unjustified tax benefit
Show more
11. FINANCIAL LAW; TAX LAW; BUDGETARY LAW 12.00.04 Pages: 255-261 Issue №19146
NEW OPPORTUNITIES FOR PUBLIC FINANCIAL CONTROL IN THE CONTEXT OF DIGITALIZATION
digitalization
automated systems
budget control
tax control
Show more
SPECIALTY 12.00.04 Pages: 182-186 Issue №14694
LEGAL PRINCIPLES OF TAX PROCESS
principle
tax process
democracy
justice
legal process
Show more
7. CONSTITUTIONAL LAW, MUNICIPAL LAW (12.00.02) Pages: 189-194 Issue №18933
Some Tax Cases in Decisions of the Russian Constitutional Court
Constitutional Court of the RF
tax law
tax disputes
Federal Tax Service of the RF
court decisions
Show more
FINANCE Pages: 266-270 Issue №24576
Identification of Unreasonable Tax Benefits During Pre-Inspection Analysis
taxes
tax benefit
contracts
transaction reality
taxpayers
Show more
