Digital transformation of management resources for a comfortable tax environment
With the use of digital technologies, a person’s daily life, industrial relations, economic processes and education are changing, as well as new requirements for communications, computing power, information systems and services arise. The article reflects the main results of the digital transformati...
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EDP Sciences
2021
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oai:doaj.org-article:7b1e84ad2b484de8a5428e02fcbf7c452021-12-02T17:15:50ZDigital transformation of management resources for a comfortable tax environment2261-242410.1051/shsconf/202112504001https://doaj.org/article/7b1e84ad2b484de8a5428e02fcbf7c452021-01-01T00:00:00Zhttps://www.shs-conferences.org/articles/shsconf/pdf/2021/36/shsconf_tlm2021_04001.pdfhttps://doaj.org/toc/2261-2424With the use of digital technologies, a person’s daily life, industrial relations, economic processes and education are changing, as well as new requirements for communications, computing power, information systems and services arise. The article reflects the main results of the digital transformation of tax authorities, contributing to the creation of a comfortable tax environment in the context of the general digitalization of the economy. The study aims to determine the causal relationship between the management decisions made by the tax authorities and the dynamics of obligatory payments to the budgets of the budgetary system of the Russian Federation, as well as to formulate proposals for improving the advanced developments of tax authorities aimed at creating a comfortable tax environment, reflecting the principles of the “economy of trust”. The solution of the tasks set in the work was carried out on the basis of the application of general scientific research methods within the framework of comparative, logical and statistical analysis, etc. Among key findings of the research, we should mention the substantiation of the transformation of the management resources of the tax authorities under the influence of the development of digital technologies, as well as the development of practical recommendations for improving the advanced developments of the tax authorities (tax monitoring system, special tax regime for self-employed citizens, single tax payment system) in the framework of creating a comfortable tax environment and building trusting relationships with taxpayers.Bratcev Valeriy IvanovichSimachkova Anastasiya MikhailovnaEDP Sciencesarticledigital transformationtax authoritiestax administrationeconomy of trustSocial SciencesHENFRSHS Web of Conferences, Vol 125, p 04001 (2021) |
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digital transformation tax authorities tax administration economy of trust Social Sciences H |
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digital transformation tax authorities tax administration economy of trust Social Sciences H Bratcev Valeriy Ivanovich Simachkova Anastasiya Mikhailovna Digital transformation of management resources for a comfortable tax environment |
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With the use of digital technologies, a person’s daily life, industrial relations, economic processes and education are changing, as well as new requirements for communications, computing power, information systems and services arise. The article reflects the main results of the digital transformation of tax authorities, contributing to the creation of a comfortable tax environment in the context of the general digitalization of the economy. The study aims to determine the causal relationship between the management decisions made by the tax authorities and the dynamics of obligatory payments to the budgets of the budgetary system of the Russian Federation, as well as to formulate proposals for improving the advanced developments of tax authorities aimed at creating a comfortable tax environment, reflecting the principles of the “economy of trust”. The solution of the tasks set in the work was carried out on the basis of the application of general scientific research methods within the framework of comparative, logical and statistical analysis, etc. Among key findings of the research, we should mention the substantiation of the transformation of the management resources of the tax authorities under the influence of the development of digital technologies, as well as the development of practical recommendations for improving the advanced developments of the tax authorities (tax monitoring system, special tax regime for self-employed citizens, single tax payment system) in the framework of creating a comfortable tax environment and building trusting relationships with taxpayers. |
format |
article |
author |
Bratcev Valeriy Ivanovich Simachkova Anastasiya Mikhailovna |
author_facet |
Bratcev Valeriy Ivanovich Simachkova Anastasiya Mikhailovna |
author_sort |
Bratcev Valeriy Ivanovich |
title |
Digital transformation of management resources for a comfortable tax environment |
title_short |
Digital transformation of management resources for a comfortable tax environment |
title_full |
Digital transformation of management resources for a comfortable tax environment |
title_fullStr |
Digital transformation of management resources for a comfortable tax environment |
title_full_unstemmed |
Digital transformation of management resources for a comfortable tax environment |
title_sort |
digital transformation of management resources for a comfortable tax environment |
publisher |
EDP Sciences |
publishDate |
2021 |
url |
https://doaj.org/article/7b1e84ad2b484de8a5428e02fcbf7c45 |
work_keys_str_mv |
AT bratcevvaleriyivanovich digitaltransformationofmanagementresourcesforacomfortabletaxenvironment AT simachkovaanastasiyamikhailovna digitaltransformationofmanagementresourcesforacomfortabletaxenvironment |
_version_ |
1718381207494852608 |