Functional Aspects of the Development of State Tax Management in the Digital Economy

DOI

10.2991/assehr.k.200113.038How to use a DOI?

Keywords

state tax management, fiscal and regulatory functions, digital economy, tax administration, Nalog-3 automated information data system, automated tax control system, electronic services, assessment of effectiveness

Abstract

Currently, under the implementation of new information technologies in the sphere of public administration – what is one of the priority tasks in the field of e-government development - the transformation of state tax management system, as well as understanding of the functional aspects of its development in digital economy, are of particular importance. Academic interest in “digital economy” is due to the appearance of different problems, also in tax management, not only in terms of budget replenishment and tax control, but also of the relationship of tax authorities and taxpayers through the implementation of new digital technologies. In the latter, the problems of the priority of fiscal component and underestimation of regulatory component of state tax management are the most pronounced. This article describes the current problems of state tax management development. The hypothesis of this study defined that the implementation of digital technologies in state tax management is interconnected with the implementation of the fiscal focus of tax policy. To prove it, the contradictions in the attitude to the functional aspects of taxation management were found, the Russian experience in implementing digital technologies was investigated, the effectiveness of such implementation was assessed, several problems were identified and ways to solve them were proposed.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Andrey Shelomentsev
AU  - Svetlana Chuzhmarova
AU  - Andrei Chuzhmarov
AU  - Alisa Chuzhmarova
PY  - 2020
DA  - 2020/01/16
TI  - Functional Aspects of the Development of State Tax Management in the Digital Economy
BT  - Proceedings of the Ecological-Socio-Economic Systems: Models of Competition and Cooperation (ESES 2019)
PB  - Atlantis Press
SP  - 189
EP  - 192
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200113.038
DO  - 10.2991/assehr.k.200113.038
ID  - Shelomentsev2020
ER  -