Open AccessTAX CONTROL DEVELOPMENT IN THE CONDITIONS OF ECONOMY DIGITIZATION
Author(s) -
Yana Matkovskaya,
Olga S. Dyakonova
Publication year - 2019
Publication title -
humanities and social sciences reviews
Language(s) - English
Resource type - Journals
ISSN - 2395-6518
DOI - 10.18510/hssr.2019.76150
Subject(s) - digitization , novelty , digital economy , control (management) , originality , economy , computer science , business , economics , political science , telecommunications , artificial intelligence , world wide web , philosophy , theology , creativity , law
Purpose of the study: Consider the development of tax control in the conditions of digitization of the economy.
Methodology: The following methods were used for conducting the research: dialectics, comparison, contrasting, analysis and forecasting.
Main Findings: Digitization is a way to streamline tax control, which has been confirmed by data as well as by comparison of tax control models used in the leading countries of the world and in Russia. Based on the analysis conducted, the conclusion has been made about digitization and the tax models in use were positively associated.
Applications of this study: Russia has to accelerate its rates of digitization, which requires improving the law, methodological toolkit and at times borrowing advanced tax control methods applied in the foreign countries that rely on high information technologies, uniform methodological approaches, and tools used both by taxpayers and tax authorities.
Novelty/Originality of this study: The paper presents a review of scales and features of digitization of the economy in the world's leading countries, trends of further development are described, and the digital economy level in the world GDP is outlined.