Assessment of the possibility of using the digital platform of the Federal Tax Service of Russia in determining the tax burden of the organization

The article presents the results of calculating the tax burden on the example of a specific organization, which are based on accounting (financial) and tax reporting data, which are digital data of the information and digital platform of the Federal Tax Service of Russia, as well as the results of i...

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Autores principales:	A. V. Zakharova, L. S. Samodelko, E. A. Kirova
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2021
Materias:	taxes taxation tax policy tax control tax burden methodology for calculating the tax burden tax revenues tax expenditures tax payments socio-environmental factor digital technologies digital services information platform database income tax value added tax Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/34e1fb2a958447c19bb6be52b5df53c5
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spelling	oai:doaj.org-article:34e1fb2a958447c19bb6be52b5df53c52021-12-03T07:43:35ZAssessment of the possibility of using the digital platform of the Federal Tax Service of Russia in determining the tax burden of the organization1816-42772686-841510.26425/1816-4277-2021-4-97-105https://doaj.org/article/34e1fb2a958447c19bb6be52b5df53c52021-06-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/2832https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The article presents the results of calculating the tax burden on the example of a specific organization, which are based on accounting (financial) and tax reporting data, which are digital data of the information and digital platform of the Federal Tax Service of Russia, as well as the results of identifying the socio-environmental factor in order to identify its impact on the tax burden. The purpose of the research paper is to assess the tax burden of organizations and identify the socio-environmental factor on the basis of the information platform of the Federal Tax Service of the Russian Federation. On the basis of the analysis and synthesis, the authors summarized the results of the taxation of organizations, taking into account the digital technologies of the civil service, and also formulated conclusions about the further development of the sphere of digital services in the field of taxation, which is necessary for assessing the tax burden as a significant resulting indicator of the activities of organizations.A. V. ZakharovaL. S. SamodelkoE. A. KirovaPublishing House of the State University of Managementarticletaxestaxationtax policytax controltax burdenmethodology for calculating the tax burdentax revenuestax expenditurestax paymentssocio-environmental factordigital technologiesdigital servicesinformation platform databaseincome taxvalue added taxSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 4, Pp 97-105 (2021)
institution	DOAJ
collection	DOAJ
language	RU
topic	taxes taxation tax policy tax control tax burden methodology for calculating the tax burden tax revenues tax expenditures tax payments socio-environmental factor digital technologies digital services information platform database income tax value added tax Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	taxes taxation tax policy tax control tax burden methodology for calculating the tax burden tax revenues tax expenditures tax payments socio-environmental factor digital technologies digital services information platform database income tax value added tax Sociology (General) HM401-1281 Economics as a science HB71-74 A. V. Zakharova L. S. Samodelko E. A. Kirova Assessment of the possibility of using the digital platform of the Federal Tax Service of Russia in determining the tax burden of the organization
description	The article presents the results of calculating the tax burden on the example of a specific organization, which are based on accounting (financial) and tax reporting data, which are digital data of the information and digital platform of the Federal Tax Service of Russia, as well as the results of identifying the socio-environmental factor in order to identify its impact on the tax burden. The purpose of the research paper is to assess the tax burden of organizations and identify the socio-environmental factor on the basis of the information platform of the Federal Tax Service of the Russian Federation. On the basis of the analysis and synthesis, the authors summarized the results of the taxation of organizations, taking into account the digital technologies of the civil service, and also formulated conclusions about the further development of the sphere of digital services in the field of taxation, which is necessary for assessing the tax burden as a significant resulting indicator of the activities of organizations.
format	article
author	A. V. Zakharova L. S. Samodelko E. A. Kirova
author_facet	A. V. Zakharova L. S. Samodelko E. A. Kirova
author_sort	A. V. Zakharova
title	Assessment of the possibility of using the digital platform of the Federal Tax Service of Russia in determining the tax burden of the organization
title_short	Assessment of the possibility of using the digital platform of the Federal Tax Service of Russia in determining the tax burden of the organization
title_full	Assessment of the possibility of using the digital platform of the Federal Tax Service of Russia in determining the tax burden of the organization
title_fullStr	Assessment of the possibility of using the digital platform of the Federal Tax Service of Russia in determining the tax burden of the organization
title_full_unstemmed	Assessment of the possibility of using the digital platform of the Federal Tax Service of Russia in determining the tax burden of the organization
title_sort	assessment of the possibility of using the digital platform of the federal tax service of russia in determining the tax burden of the organization
publisher	Publishing House of the State University of Management
publishDate	2021
url	https://doaj.org/article/34e1fb2a958447c19bb6be52b5df53c5
work_keys_str_mv	AT avzakharova assessmentofthepossibilityofusingthedigitalplatformofthefederaltaxserviceofrussiaindeterminingthetaxburdenoftheorganization AT lssamodelko assessmentofthepossibilityofusingthedigitalplatformofthefederaltaxserviceofrussiaindeterminingthetaxburdenoftheorganization AT eakirova assessmentofthepossibilityofusingthedigitalplatformofthefederaltaxserviceofrussiaindeterminingthetaxburdenoftheorganization
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Assessment of the possibility of using the digital platform of the Federal Tax Service of Russia in determining the tax burden of the organization

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