Digitalization Development as Factor Causing Changes in Taxation Administration

The article demonstrates the key lines in digital transformation of Russian taxation bodies aimed at ensuring the development of tax regulating methods. Managing changes in the field of digital economy requires designing and adopting regulatory decisions, which could eliminate barriers and create fa...

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Autores principales:	V. I. Bratcev, A. M. Grishanova
Formato:	article
Lenguaje:	RU
Publicado:	Plekhanov Russian University of Economics 2021
Materias:	digital economy digitalization tax administration e-government information technologies digital transformation of tax regulation Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/5c1f12f0374f41cb9afbed38f39872dc
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spelling	oai:doaj.org-article:5c1f12f0374f41cb9afbed38f39872dc2021-11-15T05:20:50ZDigitalization Development as Factor Causing Changes in Taxation Administration2413-28292587-925110.21686/2413-2829-2021-1-5-13https://doaj.org/article/5c1f12f0374f41cb9afbed38f39872dc2021-02-01T00:00:00Zhttps://vest.rea.ru/jour/article/view/1000https://doaj.org/toc/2413-2829https://doaj.org/toc/2587-9251The article demonstrates the key lines in digital transformation of Russian taxation bodies aimed at ensuring the development of tax regulating methods. Managing changes in the field of digital economy requires designing and adopting regulatory decisions, which could eliminate barriers and create favorable conditions for the development of this field and cut risks connected with broad application of new technologies. In order to perform their principle functions, including those providing a high level of cash receipts to the budget system of the Russian Federation in conditions of economy digitalization tax bodies today shall develop their own digital platform, around which the ecosystem for taxpayers will be formed. The authors researched the impact of the economy digitalization process on transforming the approach to tax regulation, the focus of which is turning the system of tax bodies into the adaptive digital platform. Key indicators of the digital technology sector of the Russian Federation were studied and opportunities of the sector’s impact on tax regulation were identified. On this basis the authors showed the necessity to upgrade software products of tax bodies, which are used within the frames of tax administration. The interconnection of forms and lines of digitalization with processes of institutional changes in tax regulation was described. Among key findings of the research it is necessary to highlight substantiation of the tax system transformation under the influence of speeding-up development of digital technologies and elaboration of practical recommendations aimed at upgrading the tax administration mechanism by introducing automated multifunctional consolidating analytical tools.V. I. BratcevA. M. GrishanovaPlekhanov Russian University of Economicsarticledigital economydigitalizationtax administratione-governmentinformation technologiesdigital transformation of tax regulationEconomics as a scienceHB71-74RUВестник Российского экономического университета имени Г. В. Плеханова, Vol 18, Iss 1, Pp 5-13 (2021)
institution	DOAJ
collection	DOAJ
language	RU
topic	digital economy digitalization tax administration e-government information technologies digital transformation of tax regulation Economics as a science HB71-74
spellingShingle	digital economy digitalization tax administration e-government information technologies digital transformation of tax regulation Economics as a science HB71-74 V. I. Bratcev A. M. Grishanova Digitalization Development as Factor Causing Changes in Taxation Administration
description	The article demonstrates the key lines in digital transformation of Russian taxation bodies aimed at ensuring the development of tax regulating methods. Managing changes in the field of digital economy requires designing and adopting regulatory decisions, which could eliminate barriers and create favorable conditions for the development of this field and cut risks connected with broad application of new technologies. In order to perform their principle functions, including those providing a high level of cash receipts to the budget system of the Russian Federation in conditions of economy digitalization tax bodies today shall develop their own digital platform, around which the ecosystem for taxpayers will be formed. The authors researched the impact of the economy digitalization process on transforming the approach to tax regulation, the focus of which is turning the system of tax bodies into the adaptive digital platform. Key indicators of the digital technology sector of the Russian Federation were studied and opportunities of the sector’s impact on tax regulation were identified. On this basis the authors showed the necessity to upgrade software products of tax bodies, which are used within the frames of tax administration. The interconnection of forms and lines of digitalization with processes of institutional changes in tax regulation was described. Among key findings of the research it is necessary to highlight substantiation of the tax system transformation under the influence of speeding-up development of digital technologies and elaboration of practical recommendations aimed at upgrading the tax administration mechanism by introducing automated multifunctional consolidating analytical tools.
format	article
author	V. I. Bratcev A. M. Grishanova
author_facet	V. I. Bratcev A. M. Grishanova
author_sort	V. I. Bratcev
title	Digitalization Development as Factor Causing Changes in Taxation Administration
title_short	Digitalization Development as Factor Causing Changes in Taxation Administration
title_full	Digitalization Development as Factor Causing Changes in Taxation Administration
title_fullStr	Digitalization Development as Factor Causing Changes in Taxation Administration
title_full_unstemmed	Digitalization Development as Factor Causing Changes in Taxation Administration
title_sort	digitalization development as factor causing changes in taxation administration
publisher	Plekhanov Russian University of Economics
publishDate	2021
url	https://doaj.org/article/5c1f12f0374f41cb9afbed38f39872dc
work_keys_str_mv	AT vibratcev digitalizationdevelopmentasfactorcausingchangesintaxationadministration AT amgrishanova digitalizationdevelopmentasfactorcausingchangesintaxationadministration
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Digitalization Development as Factor Causing Changes in Taxation Administration

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