Abstract
The article discusses approaches to organizing the process of tax administration, reveals the problems and prospects of tax administration through the use of digital tools. The theoretical aspects of tax administration are investigated, the subject and subjects of tax administration are described, the functions and conditions for the implementation of administration processes are revealed. The main problems of tax administration that directly affect tax production are outlined, including: difficult integration of digital tools into the Russian tax space, synchronous interaction of tax administrations on the transfer of necessary data, and others. The main platforms and automated systems used in the practice of tax administration are characterized. Examples of use and statistics of the positive dynamics of tax collection after the introduction of digital resources are given. The ways of overcoming the existing problems, the solution of which will increase the efficiency of tax administration, thereby reduce arrears, increase the collection of tax payments and, as a consequence, increase the revenue side of the state budget.
Highlights
The tax system is one of the main regulators of the economy for the accumulation of income
The main sources of the formation of the revenue side of the budget at all levels of government are tax payments, their receipt is provided by the tax administration system
It should be noted that automated control systems already used in the practice of tax administration, e.g., such as VAT-2 and VAT-3, designed to analyze electronic declarations and automatically identify discrepancies in the data provided, show their efficiency
Summary
The tax system is one of the main regulators of the economy for the accumulation of income. The main sources of the formation of the revenue side of the budget at all levels of government are tax payments, their receipt is provided by the tax administration system. International experience in the field of taxation demonstrates the need for digitalization of tax administration processes. The theoretical and conceptual aspects of tax administration were the subject of scientific research by A.V. Aronov, M.R. Boboev, V.A.Grebennikova, L.I. Goncharenko, T.V. Ignatova, O.L. Mikhaleva, T.A. Terekhova and others. The problems of digitalization of tax administration were investigated by O.L. Mikhaleva, O.S. Skachkova, K.S. Chernous. The topic of digitalization of tax administration has recently become a trend in the modern economy, so the choice of a research topic is relevant
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