Kobzar-Frolova Margarita Nikolaevna (Doctor of Law, Professor, Chief Researcher, Institute of State and Law of the Russian Academy of Sciences)
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tax administration is the daily activity of tax authorities related to tax control and the implementation of the main tasks and functions of tax authorities. The activities of tax authorities in the performance of fiscal and control functions are of strategic importance for the state. When carrying out tax administration, tax officials process arrays of incoming, stored and outgoing information. Without the introduction and use of modern information technologies, this activity will not have the proper effect. The introduction of modern digital technologies in the field of taxes and fees is not an end in itself, but a reality that is consistent with the requirements set by the President of the Russian Federation. The article talks about the plans of the Federal Tax Service of Russia in the field of digitalization, the creation of new information databases, the goals and objectives that they serve. In conclusion, the conclusions corresponding to the study are made.
Keywords:tax administration, digitalization, information technologies, information, digital platforms, tax authorities, tax control, taxpayers, legislation on taxes and fees
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Citation link: Kobzar-Frolova M. N. Digitalization is the way to improve the quality of tax administration // Современная наука: актуальные проблемы теории и практики. Серия: ЭКОНОМИКА и ПРАВО. -2021. -№08. -С. 72-77 DOI 10.37882/2223-2974.2021.08.15 |
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