Open AccessDigitalization of Tax Administration in Russia: Problems and Prospects
Author(s) -
Т. Т. Ефремова,
AUTHOR_ID
Publication year - 2021
Publication title -
nalogi
Language(s) - English
Resource type - Journals
ISSN - 1999-4796
DOI - 10.18572/1999-4796-2021-1-17-20
Subject(s) - informatization , business , service (business) , treasury , tax administration , administration (probate law) , accounting , information system , finance , tax reform , economics , public economics , marketing , computer science , political science , telecommunications , law
The article discusses the issues of digitalization of tax administration in Russia. An assessment of the current situation in the informatization of the activities of tax authorities is given, showing significant results achieved by the Federal Tax Service of Russia: software systems ASK VAT, online cash registers, digital services for taxpayers, etc. It has been established that the tax service is the largest aggregator of a large pool of information used both by the service itself and provided to the databases of ministries and departments interacting with it. The problems that reduce the efficiency of the functioning of the information system of the tax authorities of Russia are identified, the main of which is the duplication and sometimes discrepancy of information about the same objects and events. It has been substantiated that a promising direction for the development of informatization of tax administration in Russia should be the creation of an interdepartmental information database that integrates management bodies, treasury, banks, customs, registration centers, accounting and property management services, land resources, etc. into a single information space.