Current trends in the digitalization of tax control in the Russian Federation and their impact on the effectiveness of the fiscal system

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Abstract

The purpose of the study. The article analyzes the impact of digitalization of tax control on the effectiveness of the Russian fiscal system. Special attention is paid to technological solutions and their role in reducing tax violations, increasing transparency and optimizing budget revenues. Conclusions. It is proved that the introduction of electronic systems has contributed to a reduction in tax evasion by 12–18%, an increase in VAT collection and the formation of a stable base for forecasting budget revenues. However, the risks associated with cybersecurity, technical errors and legal uncertainty remain, requiring a comprehensive approach to modernizing tax administration.

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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

Vladimir S. Osipov

Financial University under the Government of the Russian Federation

Email: vladimir83oss@mail.ru
SPIN-code: 5975-4401

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

Russian Federation, Moscow

References

  1. The Tax Code of the Russian Federation (Part one) dated 08/05/2000 N 117-FZ (as amended on 12/28/2024, as amended. dated 01/21/2025) (Date of application 03/30/2025).
  2. Dzagoeva M.R. Assessment of the effectiveness of VAT tax control in the context of automation of tax processes. Bulletin of the Academy of Knowledge. 2024. No. 4 (63). Pp. 451–454. (in Russ.). EDN: ZTPHUC.
  3. Sarafanov K.V. The latest trends in tax administration: process digitization and efficiency gains. Economic Problems and Legal Practice. 2019. No. 2. Pp. 84–87. (in Russ.). EDN: MVFJWK.
  4. Moroz V.V., Yakovleva E.E. Artificial intelligence of tax authorities after digitalization. Economic Problems and Legal Practice. 2024. Vol. 20. No. 4. Pp. 236–242. (in Russ.). EDN: HQSOHM.

Supplementary files

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2. Fig. 1. The effectiveness of the VAT Control System. Data from the Federal Tax Service of Russia .

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