Application of digital technologies in tax control of construction organizations

Objective. This article analyzes the use of digital technologies Big Data and Blockchain in the tax control of construction organizations. The use of Big Data technologies will allow tax authorities to gain access to information about the taxpayer, to compare data of counterparties and to detect delinquencies in the payment of taxes. The large amount of processed information on tax revenues and financial statements for their payment leads to a variety of issues in the tax administration on the information and methodological support of the processing of all information. Blockchain technology will help solve these issues in the light of information technology. The introduction of Big Data and Blockchain technologies, in the tax authorities of the Russian Federation, today, is promising, and the use of methods to analyze information, together with methodological support, can give high positive results and improve the efficiency of the tax authorities, as well as improve financial and tax discipline of construction organizations. The mechanism of tax control using information and methodological support based on digital technologies Big Data and Blockchain, is that neither tax authorities nor taxpayers will determine the income tax, study and analyze all the information for tax payment, it will be done for them by digital platforms Big Data and Blockchain. Model. This article explores Big Data and Blockchain digital technologies. Conclusions. The use of digital technologies such as Big Data and Blockchain, can reduce routine work, and most importantly, make information transparent for the payment and accrual of taxes, construction organizations will no longer be able to conduct fraudulent schemes to conceal their own money receipts. The advantage of applying Big Data and Blockchain is also that the revenues to the budgets will come continuously, not monthly or quarterly, or even once a year. Practical Importance. The findings lead to an understanding of the prospects and effectiveness of tax control of construction organizations using digital technologies Big Data and Blockchain, their advantages and features. The area of application of the results of the study is the tax control of construction organizations. Originality. As a result of the study of the issue related to the application of digital technologies in the tax control of construction organizations, the mechanism of tax control with the use of information and methodological support based on digital technologies Big Data and Blockchain was developed.

tax control, construction organizations, digital technology, Big Data technology, Blockchain technology, mechanism, information support, methodological support, taxpayers