Abstract
In this study, we analyzed the main tendencies of the digitization of the tax and customs administration in Russia and worldwide. The main focus of this study is on the determination of the role of customs payments in the enhancement of the budget efficiency of the Russian Federation. For this purpose, we carried out an analysis of the collectability of the customs payments over 18 years according to their different types. Our research showed that further development of the use of digital technologies in customs payments administration will be carried out in the informational exchange systems between the tax and customs authorities. We conducted an expert evaluation of the predictive model parameters to define the basic technological points of the project for the modernization of the digital information exchange system between the customs and tax authorities. The use of the suggested management decisions makes it possible to form a balanced view of the key values to perfect the customs payments collection system in the context of the future development of the digital economy and the improvement of budget efficiency.
Highlights
At the current stage of the development of international tax relationships, there are stable trends toward the reduction of shadow transboundary financial flows, the counteraction to the minimization of taxation, and the counteraction to the legalization of capital gained from illegal activities
To form the basis of our research in the field of international cooperation, we studied publications related to the activities of the Organization for Economic Cooperation and Development (OECD) in the field of digitalization of taxation and the Base Erosion and Profit Shifting (BEPS) project [43,44,45]
Since this study is more concerned with the Russian practice of customs administration, we studied the normative acts of the Russian Federation and key government programs in the field of digitalization
Summary
At the current stage of the development of international tax relationships, there are stable trends toward the reduction of shadow transboundary financial flows, the counteraction to the minimization of taxation, and the counteraction to the legalization of capital gained from illegal activities. Besides the tendency for the international cooperation in the field of tax and customs information exchange, the questions of transboundary cooperation are distinctly present on the global agenda. These questions are especially relevant in fields such as cybersecurity [5,6]. In the influence of informational security risks on financial stability, including the collection of tax and customs payments [7], the circulation of such information, and the use of informational exchange as an instrument of fiscal regulation to ensure stable development [8].
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