Full Article: PDF
Scientific Object Identifier: http://s-o-i.org/1.1/TAS-12-68-13
DOI: https://dx.doi.org/10.15863/TAS.2018.12.68.13
Language: Russian
Citation: Bergal, E. V., & Merzlikina, K. S. (2018). Development of IT-technologies in the system of tax administration. ISJ Theoretical & Applied Science, 12 (68), 65-69. Soi: http://s-o-i.org/1.1/TAS-12-68-13 Doi: https://dx.doi.org/10.15863/TAS.2018.12.68.13 |
Pages: 65-69
Published: 30.12.2018
Abstract: The article considers the issues of tax administration and control through IT-technologies in the conditions of digitalization of the economy, analyzes the results of innovative reforms in the field of taxation. The authors highlighted some problems in the functioning of software: the lack of flexibility in relation to changing legislation; significant upgrade costs; lack of access to analytics obtained during use of programs; complexity for perception by certain categories of taxpayers. According to the authors, simultaneous use of software with the mechanism of tax agreements and information visualization tools will improve the efficiency of applying IT-technologies in the tax administration system. In the case of successful implementation of these proposals, the authors see it possible to transfer issues related to the disclosure of a part of information on the basis of a paid subscription to the tax authorities.
Key words: tax control, tax administration, digital economy, software of the Federal Tax Service, automated information system "Tax-3", automated system for monitoring VAT, IT-technologies.
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