Information infrastructure of tax administration: problems and directions of development
- Авторлар: Smirnova E.E.1
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Мекемелер:
- Financial University under the Government of the Russian Federation
- Шығарылым: Том 19, № 5 (2023)
- Беттер: 308-314
- Бөлім: Finance
- URL: https://journals.eco-vector.com/2541-8025/article/view/627068
- DOI: https://doi.org/10.33693/2541-8025-2023-19-5-308-314
- EDN: https://elibrary.ru/XSRMOY
- ID: 627068
Дәйексөз келтіру
Ашық рұқсат
Рұқсат берілді
Аннотация
The article considers the elements of the information infrastructure of tax administration, their current state based on the performance indicators of the tax authorities. The results of using the information infrastructure in the implementation of the industry approach in tax control on the example of catering were analyzed. An assessment of the effectiveness of the use of software products used by the tax authorities was given based on data on federal budget expenditures. Proposals were given for the expansion of software systems used in control work to improve tax administration.
The goals of writing a research work: to determine the main issues that arise when using the information infrastructure of tax administration, to highlight the directions of development.
Conclusions obtained in the course of the study: options for the development of the information infrastructure of the tax administration in order to increase its efficiency are highlighted.
Негізгі сөздер
Толық мәтін
Авторлар туралы
Elena Smirnova
Financial University under the Government of the Russian Federation
Хат алмасуға жауапты Автор.
Email: elenasmirnova@mail.ru
Cand. Sci. (Econ.), Associate Professor, Associate Professor of the Taxes and tax administration Department
Ресей, MoscowӘдебиет тізімі
- Tax Code of the Russian Federation. Part second//Union of Right Forces Consultant Plus.
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- Smirnova E.E. Identification of unreasonable tax benefits during pre-audit analysis//Problems of economics and legal practice. 2023. V. 19. № 2. P. 266–270.
- Smirnova E.E. Legal regulation of the use of digital technologies in the implementation of tax control//Collection of scientific works of the I International Scientific and Practical Conference. —2022. —V.1. —P. 422–428.
- Official website of the Federal Tax Service of Russia. URL: https://www.nalog.ru
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