ОСОБЕННОСТИ ВОЗНИКНОВЕНИЯ И РАЗВИТИЯ НАЛОГОВОГО МОНИТОРИНГА В РОССИЙСКОЙ ФЕДЕРАЦИИ

Abstract

The features of the emergence and development of tax monitoring in the Russian Federation are considered. The article forms a system of key features of tax monitoring in the Russian Federation; outlines the prospects for further development of tax monitoring in the Russian Federation; confirms the hypothesis of convergence of interests of tax administrators and taxpayers in order to ensure an effective state tax policy. The goal is to form a system that makes up the key features of tax monitoring in the Russian Federation, and to prove the hypothesis of convergence of interests of tax authorities and taxpayers in the digital economy. The subject of the research is a complex of issues related to the prerequisites for the emergence and current state of a new form of interaction between tax authorities and taxpayers based on the transformation of the traditional model of tax administration. The hypothesis of the study is that the mechanism of modern transformations in tax administration is the convergence of the interests of tax administrators and taxpayers in order to ensure an effective state tax policy. The disclosure of the subject area of research is accompanied by the use of various methods (hypothetical method, comparison, analysis, generalization, historical method, and others). Regulatory legal acts and special literature were used as materials for the study.