ИССЛЕДОВАНИЕ ВЛИЯНИЯ ЦИФРОВИЗАЦИИ ЭКОНОМИКИ НА ЭФФЕКТИВНОСТЬ НАЛОГОВОГО КОНТРОЛЯ

Abstract

In public administration, the introduction of digital information technology is one of the priorities in the area of taxation development. Of particular importance is the transformation of the state system of tax management, as well as understanding the functional aspects of its development under Covid-19. Meanwhile, the current tendency in the part of reduction of economic activity by subjects of tax relations is conditioned by appearance of objective factors directly influencing the process of tax management, not only from the position of revenue part of state budget, but also development of systems of tax control. These aspects manifest themselves to a greater extent in the search for priority of fiscal component and underestimation of regulatory policy of state tax administration. In this regard, it is important to timely identify tax and levy arrears in the implementation of cameral tax measures. In addition, when implementing forms and methods of tax control at the modern level, both increasing the level of cybersecurity, protecting confidential data of taxpayers and the introduction of crowdsourcing elements through mobile information technologies are considered as potential solutions in the field of digital development of the domestic tax system. The study is based on the assessment of the forms and methods of tax control in the form of in-house tax audits as an opportunity to identify positive effects from the introduction of digital technologies by the Federal Tax Service of Russia in terms of tax audits in the form of DTA.