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Research on tax administration reforms in the Russian practice

т. 25, вып. 2, июнь 2020

PDF  PDF-версия статьи

Получена: 11.02.2020

Получена в доработанном виде: 25.02.2020

Одобрена: 10.03.2020

Доступна онлайн: 02.07.2020

Рубрика: MONETARY SYSTEM AND CURRENCY CIRCULATION

Коды JEL: G31, G32

Страницы: 157–169

https://doi.org/10.24891/df.25.2.157

Evnevich M.A. Saint-Petersburg State University (SPbSU), St. Petersburg, Russian Federation 
m.evnevich@spbu.ru

https://orcid.org/0000-0001-5137-8060
SPIN-код: отсутствует

Ivanova D.V. Saint-Petersburg State University (SPbSU), St. Petersburg, Russian Federation 
d.v.ivanova@spbu.ru

https://orcid.org/0000-0002-7250-9186
SPIN-код: отсутствует

Subject. The article deals with the scope of application of digital technologies to tax monitoring and administration. Digitalization plays an important part in activities performed by the Federal Tax Service and helps reduce the administrative workload on both taxpayers and tax authority. The use of digital communication channels saves our time, because it allows to submit tax returns and send letters online. Furthermore, it enhances the efficiency of in-office audits and helps identify eventual tax violations.
Objectives. We review a set of digital services and technologies used by the Federal Tax Service, their effectiveness, and present our findings on taxpayers' attitude to ongoing digital reforms.
Methods. The validity and argumentation are based on official statistics of the Federal Tax Service concerning the dynamics of tax revenues and inspections, quantitative research through questionnaires and analysis of the findings.
Results. We examine a range of digital services and technologies, including the Automated Control System – Value Added Tax, a new type of cash registers – Automated Information System Marking, Federal Government Information System – Unified State Register of Civil Registry Office, and personal accounts of taxpayers. Moreover, the article presents results of a survey among owners and top managers of companies, identifying their opinion on the coming taxation reforms.
Conclusions and Relevance. Digitalization helped the Federal Tax Service significantly increase the efficiency of tax audits, while reducing the frequency of tax audits and the number of fly-by-night companies and the likelihood of using informal tax administration schemes. However, authorities should find a balance between the enhancement of the taxation system and their relationship with businesses.

Ключевые слова: taxation, tax administration, tax monitoring

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ISSN 2311-9438 (Online)
ISSN 2073-8005 (Print)

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т. 25, вып. 3, сентябрь 2020

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