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
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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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