Digital transformation of interaction between tax authorities and taxpayers
- Authors: Moroz V.V.1, Dolatova D.Z.1
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Affiliations:
- Financial University under the Government of the Russian Federation
- Issue: Vol 21, No 2 (2025)
- Pages: 235-242
- Section: Regional and Sectoral Economics
- URL: https://journals.eco-vector.com/2541-8025/article/view/680390
- EDN: https://elibrary.ru/ABRBZY
- ID: 680390
Cite item
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, MoscowDana 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, MoscowReferences
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