Digital transformation of interaction between tax authorities and taxpayers

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Abstract

The purpose of the study. In this article, special attention is paid to the digital transformation of the interaction between tax authorities and taxpayers in terms of improving tax administration. The paper presents and analyzes the effect of the introduction of advanced technologies, which contributes not only to reducing tax gaps and increasing tax revenues, but also to reducing the scale of the shadow economy. Modern technologies such as cloud computing, artificial intelligence and big data are becoming the main tools of this transformation. Conclusions. As a result of the conducted research, it was proved that the Federal Tax Service has recently radically changed its approach in terms of interaction with taxpayers, namely in strengthening partnerships. This trend is being implemented in connection with the introduction of new advanced technologies based on blockchain and artificial intelligence, big data, centralized information systems and analytical tools that contribute to this transformation, which confirms the improvement of the quality of tax administration, reducing the «shadow» sector, ensuring an equal competitive environment and creating comfortable business conditions.

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About the authors

Viktor V. Moroz

Financial University under the Government of the Russian Federation

Author for correspondence.
Email: mvv88@list.ru
SPIN-code: 4495-5016

Cand. Sci. (Econ.), Associate Professor, Professor of the Department of Taxes and Tax Administration of the Faculty of Taxes, Audit and Business Analysis

Russian Federation, Moscow

Dana Z. Dolatova

Financial University under the Government of the Russian Federation

Email: dana02_02@mail.ru
SPIN-code: 7880-6505

the Faculty of Taxes, Audit and Business Analysis

Russian Federation, Moscow

References

  1. The analytical portal of the Federal Tax Service of Russia. URL: https://analytic.nalog.gov.ru/ (date of access: 03/16/2025).
  2. The results of the activities of the Federal Tax Service of Russia for January-October 2024 //FTS of Russia journey. URL: https://clck.ru/3JnxSW (date of request: 03/25/2025).
  3. Laboratory // 3DPROINFO. URL: https://3dpro.info/site/ (date of request: 03/26/2025).
  4. The Ministry of Finance of Russia explained how the VAT-2 ASK program identifies «one-day firms» // AKG «Business Profile». URL: https://delprof.ru/press-center/experts-pubs/minfin-rossii-razyasnil-kak-programma-ask-nds-2-vyyavlyaet-firmy-odnodnevki/ (date of request: 03/20/2025).
  5. The 3DPRO Forecasting module. URL: https://3dpro.info/site/news-3dpro/3dpro-forecasting/ (date of request: 03/18/2025).

Supplementary files

Supplementary Files
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1. JATS XML
2. Fig. 1. Digital technologies and interactive services of the Federal Tax Service of Russia.

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3. Fig. 2. Changes in the industry structure of revenues (example) in terms of the economic and mathematical model.

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4. Fig. 3. Dynamics of the main macro-indicators according to form 2-P (example) in the model.

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5. Fig. 4. The “Factor Library” work area.

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6. Fig. 5. The “Factor Editor” mode for correcting abnormal values ​​and entering user data.

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