+7(495) 989 9610
ИД «Финансы и кредит»







Реферирование и индексирование

Referativny Zhurnal VINITI RAS
Google Scholar

Электронные версии в PDF

East View Information Services
University Library Online

Лицензия Creative Commons
Это произведение доступно по лицензии Creative Commons «Attribution» («Атрибуция») 4.0 Всемирная.

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


Коды JEL: G31, G32

Страницы: 157–169


Evnevich M.A. Saint-Petersburg State University (SPbSU), St. Petersburg, Russian Federation 

SPIN-код: отсутствует

Ivanova D.V. Saint-Petersburg State University (SPbSU), St. Petersburg, Russian Federation 

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

Список литературы:

  1. Petukhova N.V. [Tax administration in terms of modernization of tax authorities activity]. Nalogi i finansy = Taxes and Finance, 2016, no. 3, pp. 34–38. (In Russ.)
  2. Anisimov A.L. [The efficiency of tax administration in the tax system of the Russian Federation]. Izvestiya Ural'skogo gosudarstvennogo ekonomicheskogo universiteta = Journal of Ural State University of Economics, 2015, no. 1, pp. 24–30. (In Russ.)
  3. Solov'ev A.I. [Risk-based approach in the system of government control and supervision in the tax sphere]. Ekonomika. Nalogi. Pravo = Economics, Taxes & Law, 2017, vol. 10, no. 6, pp. 139–146. URL: Link (In Russ.)
  4. Novoselov K.V. [Risk management prospects in the tax sphere]. Ekonomika. Nalogi. Pravo = Economics, Taxes & Law, 2017, vol. 10, no. 6, pp. 29–38. URL: Link (In Russ.)
  5. Smirnova E.E. [Tax control in the digital economy]. Finansy = Finance, 2017, no. 11, pp. 32–34. (In Russ.)
  6. Kirova E.A., Morozova N.G., Bezverkhii A.S. [Transformation of the Russian tax system in the context of establishment of the digital economy]. Vestnik Universiteta, 2019, no. 7, pp. 118–124. URL: Link (In Russ.)
  7. Novoselov K.V. [Developing the theory and practice of tax control over the tax base of corporate income]. Innovatsionnoe razvitie ekonomiki = Innovative Development of Economy, 2016, no. 3-2, pp. 188–193. (In Russ.)
  8. Grunina D.K. [Information digital technology and activity of the tax authorities]. Nalogi i finansy = Taxes and Finance, 2018, no. 1, pp. 24–34. (In Russ.)
  9. Roshchupkina V.V. [Problems and prospects of interaction between entrepreneurs and tax authorities of the Russian Federation in the context of digitalization of the tax administration mechanism]. Ekonomika i predprinimatel'stvo = Journal of Economy and Entrepreneurship, 2019, no. 5, pp. 222–225. (In Russ.)
  10. Gul'kova E.L., Karp M.V., Tipalina M.V. [Tax challenges of the digital economy]. Vestnik universiteta, 2019, no. 4, pp. 89–95. URL: Link (In Russ.)
  11. Voronov A.A. [Monitoring as an efficient form of tax control]. Finansy: teoriya i praktika = Finance: Theory and Practice, 2016, no. 2, pp. 145–149. URL: Link (In Russ.)
  12. Krashennikova M.A. [Tax Monitoring is the Digital Future of Tax Control]. Nalogovaya politika i praktika = Tax Policy and Practice, 2018, no. 3, pp. 40–43. (In Russ.)
  13. Kirillova O.S. [Contemporary technologies of tax administration: Addressing the threats or using the opportunities to ensure the economic security]. Ekonomicheskaya bezopasnost' i kachestvo = Economic Security and Quality, 2018, no. 1, pp. 69–75. (In Russ.)
  14. Advokatova A.S. [The interrelation of the tax payer behavior and tax control models]. Ekonomika. Nalogi. Pravo = Economics, Taxes & Law, 2017, no. 5, pp. 148–157. (In Russ.)
  15. Amosova N.A., Vasil'ev A.V. [Risk-focused budgeting as a tool of financial risk management]. Sovremennye naukoemkie tekhnologii. Regional'noe prilozhenie = Modern High Technologies. Regional Application, 2011, no. 4. (In Russ.)
  16. Vasenev K.P. [Integration of enterprise management system with application of Beyond Budgeting concept]. Kontrolling = Controlling, 2017, no. 1, pp. 12–25. (In Russ.)
  17. Mizikovskii I.E. Genezis upravlencheskogo ucheta na otechestvennykh predpriyatiyakh [Genesis of management accounting at domestic enterprises]. Moscow, Ekonomist" Publ., 2006, 199 p.

Посмотреть другие статьи номера »


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

Свежий номер журнала

т. 25, вып. 3, сентябрь 2020

Другие номера журнала