KFU. Card publication. TAX MONITORING: DIGITALIZATION OF TAX CONTROL

KAZAN
FEDERAL UNIVERSITY

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TAX MONITORING: DIGITALIZATION OF TAX CONTROL

Form of presentation

Articles in international journals and collections

Year of publication

2021

Язык

английский

Authors, employees of KFU

Garipova Ekaterina Nikolaevna, author

Terekhova Tatyana Aleksandrovna, author

Other authors

Mikhaleva Oksana , author

Bibliographic description in the original language

O. L. Mikhaleva, T. A. Terekhova, E. N. Garipova TAX MONITORING: DIGITALIZATION OF TAX CONTROL / Mikhaleva O. L., Terekhova T. A. , Garipova E. N. // European Proceedings of Social and Behavioural Sciences. - .2021.04.02.123 - 1027-1033

Annotation

The article is devoted to tax monitoring as a direction of improving tax control. The concept of information interaction is designed to increase budget revenues based on a combination of the interests of taxpayers and the state. Tax monitoring can improve the efficiency of the state's tax system. Recently, the Russian tax service has been actively developing areas for improving tax administration, some of which have already proven themselves in foreign countries. The Federal Tax Service of Russia has already made a big step in changing approaches in tax administration. Analyzing the current tax legislation, it can be concluded that tax monitoring is one of the new forms of tax control and differs from tax inspections by the mechanism of implementation. Tax monitoring is designed to reduce the costs on tax administration, increase the level of tax culture of participants in tax relations. As a result of the new format of information interaction, it becomes possible to resolve disputes before the tax authorities carry out control measures, without bringing them to court. The concept of tax monitoring is given, the conditions of participants for information interaction are revealed. The mechanism of tax monitoring is considered, advantages for taxpayers and tax authorities are noted, and restrictions for its application are also noted. It is emphasized that the procedure of tax monitoring is aimed at improving the efficiency of tax administration and is aimed at countering taxification evasion.

Keywords

Digitalization, tax control, tax monitoring

The name of the journal

European Proceedings of Social and Behavioural Sciences

On-line resource for training course

http://dspace.kpfu.ru/xmlui/bitstream/handle/net/163791/F_article_10061_13583_pdf_100.pdf?sequence=1&isAllowed=y

URL

https://www.europeanproceedings.com/files/data/article/10061/13583/article_10061_13583_pdf_100.pdf

Please use this ID to quote from or refer to the card

https://repository.kpfu.ru/eng/?p_id=253184&p_lang=2

Resource files

File name	Size (MB)	Format
F_article_10061_13583_pdf_100.pdf	0,24	pdf	show / download

Full metadata record

Field DC	Value	Language
dc.contributor.author	Garipova Ekaterina Nikolaevna	ru_RU
dc.contributor.author	Terekhova Tatyana Aleksandrovna	ru_RU
dc.contributor.author	Mikhaleva Oksana	ru_RU
dc.date.accessioned	2021-01-01T00:00:00Z	ru_RU
dc.date.available	2021-01-01T00:00:00Z	ru_RU
dc.date.issued	2021	ru_RU
dc.identifier.citation	O. L. Mikhaleva, T. A. Terekhova, E. N. Garipova TAX MONITORING: DIGITALIZATION OF TAX CONTROL / Mikhaleva O. L., Terekhova T. A. , Garipova E. N. // European Proceedings of Social and Behavioural Sciences. - .2021.04.02.123 - 1027-1033	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/eng/?p_id=253184&p_lang=2	ru_RU
dc.description.abstract	European Proceedings of Social and Behavioural Sciences	ru_RU
dc.description.abstract	The article is devoted to tax monitoring as a direction of improving tax control. The concept of information interaction is designed to increase budget revenues based on a combination of the interests of taxpayers and the state. Tax monitoring can improve the efficiency of the state's tax system. Recently, the Russian tax service has been actively developing areas for improving tax administration, some of which have already proven themselves in foreign countries. The Federal Tax Service of Russia has already made a big step in changing approaches in tax administration. Analyzing the current tax legislation, it can be concluded that tax monitoring is one of the new forms of tax control and differs from tax inspections by the mechanism of implementation. Tax monitoring is designed to reduce the costs on tax administration, increase the level of tax culture of participants in tax relations. As a result of the new format of information interaction, it becomes possible to resolve disputes before the tax authorities carry out control measures, without bringing them to court. The concept of tax monitoring is given, the conditions of participants for information interaction are revealed. The mechanism of tax monitoring is considered, advantages for taxpayers and tax authorities are noted, and restrictions for its application are also noted. It is emphasized that the procedure of tax monitoring is aimed at improving the efficiency of tax administration and is aimed at countering taxification evasion.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	Digitalization	ru_RU
dc.subject	tax control	ru_RU
dc.subject	tax monitoring	ru_RU
dc.title	TAX MONITORING: DIGITALIZATION OF TAX CONTROL	ru_RU
dc.type	Articles in international journals and collections	ru_RU