DOI

Subject. The article investigates information services and resources used by tax authorities during tax control. Objectives. The purpose is to assess the impact of the latest digital technologies on the efficiency and effectiveness of tax control, through description of the main possibilities of digitalization and identification of its current status. Methods. The study rests on provisions of modern economics describing the impact of digital processes on the development of the society and the State, including the improvement of methods and tools of State tax control. Results. We examined the latest digital technologies used in the activities of tax authorities, which simplify the processes of tax control and increase their efficiency. The analysis showed that the automation of tax control processes did not increase the effectiveness of inspections, but had an impact on their quality, which affected the amounts of additional charges per audit. Furthermore, it facilitated the process of collecting and processing information by the tax authority, and interaction with taxpayers. The study enables to state a high level of productivity of tax control in conditions of digitalization of taxation in Russia. Nevertheless, there are prospects for further improvement in this area, which will extend the high productivity of tax control, including to individual taxpayers. Conclusions. Today, promising areas for tax control development through digital technologies include the use of digital ruble's capabilities in controlling the income and expenses of individuals and taxation of transactions in cyberspace.
Translated title of the contributionSTATE TAX CONTROL IN THE CONTEXT OF DIGITALIZATION
Original languageRussian
Pages (from-to)2728-2750
Number of pages23
JournalФинансы и кредит
Volume29
Issue number12 (840)
DOIs
Publication statusPublished - 2023

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