Modernization of tax control in the context of digitalization of the economy

Actual problems of modernization of tax control have been considered and proposals aimed at the development of tax administration in the context of digitalization of the economy have been formed. The risks of using big data in the tax sphere have been determined, the conclusion about the need for st...

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Autores principales:	E. A. Kirova, A. V. Kozhebatkina
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2020
Materias:	big data digital technologies digitalization of the economy modernization software systems state regulation tax administration tax control tax risks Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/3e047f277d724fd9a322fcfd38b1b3dd
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spelling	oai:doaj.org-article:3e047f277d724fd9a322fcfd38b1b3dd2021-12-03T07:43:33ZModernization of tax control in the context of digitalization of the economy1816-42772686-841510.26425/1816-4277-2020-9-94-99https://doaj.org/article/3e047f277d724fd9a322fcfd38b1b3dd2020-10-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/2396https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415Actual problems of modernization of tax control have been considered and proposals aimed at the development of tax administration in the context of digitalization of the economy have been formed. The risks of using big data in the tax sphere have been determined, the conclusion about the need for state regulation of the use of Big Data technology has been made. The purpose of the article is to substantiate the key areas of tax control modernization through the use of modern digital technologies, as well as to develop practical proposals for their implementation. Methods of system approach, analysis and synthesis, as well as abstraction and generalization have been used. It has been concluded about the need to develop legislation in the field of digitalization of the economy, state regulation of the use of big data technology, ensuring reliable database security and protection ofprivacy, as well as the creation of software for identifying transactions.E. A. KirovaA. V. KozhebatkinaPublishing House of the State University of Managementarticlebig datadigital technologiesdigitalization of the economymodernizationsoftware systemsstate regulationtax administrationtax controltax risksSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 9, Pp 94-99 (2020)
institution	DOAJ
collection	DOAJ
language	RU
topic	big data digital technologies digitalization of the economy modernization software systems state regulation tax administration tax control tax risks Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	big data digital technologies digitalization of the economy modernization software systems state regulation tax administration tax control tax risks Sociology (General) HM401-1281 Economics as a science HB71-74 E. A. Kirova A. V. Kozhebatkina Modernization of tax control in the context of digitalization of the economy
description	Actual problems of modernization of tax control have been considered and proposals aimed at the development of tax administration in the context of digitalization of the economy have been formed. The risks of using big data in the tax sphere have been determined, the conclusion about the need for state regulation of the use of Big Data technology has been made. The purpose of the article is to substantiate the key areas of tax control modernization through the use of modern digital technologies, as well as to develop practical proposals for their implementation. Methods of system approach, analysis and synthesis, as well as abstraction and generalization have been used. It has been concluded about the need to develop legislation in the field of digitalization of the economy, state regulation of the use of big data technology, ensuring reliable database security and protection ofprivacy, as well as the creation of software for identifying transactions.
format	article
author	E. A. Kirova A. V. Kozhebatkina
author_facet	E. A. Kirova A. V. Kozhebatkina
author_sort	E. A. Kirova
title	Modernization of tax control in the context of digitalization of the economy
title_short	Modernization of tax control in the context of digitalization of the economy
title_full	Modernization of tax control in the context of digitalization of the economy
title_fullStr	Modernization of tax control in the context of digitalization of the economy
title_full_unstemmed	Modernization of tax control in the context of digitalization of the economy
title_sort	modernization of tax control in the context of digitalization of the economy
publisher	Publishing House of the State University of Management
publishDate	2020
url	https://doaj.org/article/3e047f277d724fd9a322fcfd38b1b3dd
work_keys_str_mv	AT eakirova modernizationoftaxcontrolinthecontextofdigitalizationoftheeconomy AT avkozhebatkina modernizationoftaxcontrolinthecontextofdigitalizationoftheeconomy
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Modernization of tax control in the context of digitalization of the economy

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