ЦИФРОВАЯ ТРАНСФОРМАЦИЯ МЕТОДОВ ДЕОФШОРИЗАЦИИ В РОССИИ КАК ИНСТРУМЕНТ СОЗДАНИЯ ОПТИМАЛЬНОЙ НАЛОГОВОЙ СРЕДЫ

Abstract

Today, digital transformation is a new philosophy for government agencies, which provides for new models and operating principles, allowing to build a service delivery matrix from the point of view of its final recipient. The article reflects the main directions for improving the institution of tax consulting in the framework of rethinking approaches to public administration and digital transformation of the activities of tax authorities. The aim of the study is to formulate a methodological approach to understanding the term «tax consulting» in the context of the digital transformation tax administration, as well as to determine the cause-and-effect relationships between the implementation of a customer-centric approach in public administration, the results of the digital transformation of the activities of the tax authorities and the development of the institution of tax consulting. The authors considered various methodological approaches to the development of the institution of tax consulting, and also studied the technological capabilities of tax authorities. Among key findings of the research it should be mentioned the substantiation of the need to transform approaches to determining the essence of the concept of tax consulting and the development of practical recommendations for improving the institution of tax consulting in the context of digital transformation of the activities of tax authorities.