Digital model of effective taxation in Russia

The article analyzes the collection of taxes, fees and other mandatory payments during their administration by tax authorities. A reform of tax legislation is proposed, a transition to the use of a minimum number of taxes and fees through the automation of processes and a taxpayer dossier (electronic), which will allow tax inspectorates to conduct much more tax audits with minimal costs and receive a larger amount of tax revenues to all levels of the budget system of the Russian Federation.

tax, collection, tax authority, tax rate, efficiency, effectiveness