ELECTRONIC WORKFLOWS AND TAX CONTROL IN THE INFORMATION SOCIETY

Task. Any controlling activity aspires to the greatest efficiency. One of the effectiveness factors is the reliability of the information, which is provided to the controlling parties. Due to advances in information technologies, controlling activity has acquired a new format - electronic workflows systems. Model. The article examines the current trends of tax control in the information society. Summary. In conditions of developing the information society, there is an increasing demand for a transition to a quickly accessible and reliable information. Electronic document management approaches the indicated criteria and ensures the most «correct» result of information transferring. Practical importance. Different departments of authorities have been trying to optimize their work through complete switch to electronic documents. Thus, more and more attention is paid to the development of information platforms that facilitates in organization controlling and other types of activities of named public relations subjects. Originality. As a result of the study of issues related to electronic workflows in the tax authorities of the Russian Federation, comparative information platforms were analyzed. Conclusions were drawn about their effectiveness.

electronic document, information society, tax control, tax return, electronic signature, digitalization, service provider, invoice