ЭКОСИСТЕМНЫЙ ПОДХОД КАК ОСНОВА ПОВЫШЕНИЯ ЭФЕКТИВНОСТИ НАЛОГОВОГО АДМИНИСТРИРОВАНИЯ

Abstract

The article is devoted to the development of tax administration in the context of increasing its efficiency in the context of the digital transformation of the economy. The author analyzed the prerequisites for the transition of tax authorities to the digital field, such as: the COVID-19 pandemic, the growth in the volume of remote filing of tax returns and online payments, as well as the expanding possibilities for storing and processing large amounts of data. The factors of effective interaction with taxpayers in the implementation of operational processes with the use of innovative digital technologies have been identified, the accounting of which will further bring to a completely new stage of development the interaction of tax authorities with economic entities engaged in entrepreneurial activities, increase the level of compliance with tax discipline and legislation, thereby increasing the volume tax revenues to the budget. The author identifies and substantiates the key principles for creating a digital tax administration ecosystem using advanced information and communication technologies (distributed registry, artificial intelligence, cloud storage, predictive analytics, and others), which will ensure maximum economic efficiency of tax administration not only for business, but also for tax authorities will contribute to the formation of favorable conditions for increasing efficiency and operational management of tax risks.