Information Technologies as a Factor of Evolution of Tax Administration

N.M Sabitova,A.R Khafizova

doi:10.5901/mjss.2015.v6n1s3p169

Abstract

This publication describes the comparative analysis of taxing activity in different countries in terms of using information technologies and communication with the taxpayers through electronic means, as well as development of web services. Particularly, the document refers to the comparative country-specific data of cost structure for tax administration, electronic filing of personal/corporate income tax, automated application of budget settlements within Russia provided to taxpayers and others. Since its establishment, the Federal Tax Service of Russia deals with enhancement of tax administration all over the country, however, the tax authorities are not as effective as required for the time being. The point is to ensure the growth of tax revenues and enhance the quality of services rendered. DOI: 10.5901/mjss.2015.v6n1s3p169

Highlights

The perfection of tax administration is a significant trend to reform the national administration of Russia, including but not limited to optimisation of tax activities, providing comfort conditions for joint work of taxpayers and government authorities and development of electronic document management
As the Russian Federation is a member of international taxation organisations such as the Intra-European Organisation of Tax Administration (IOTA), the Coordination Board of CIS tax leaders, it is important to focus on the global tax administration practice
The global practice means by the perfection of tax administration the improvement in quality of services subject to render to the taxpayers, using the current information technologies by tax authorities and updating the document flow

Summary

Introduction

The perfection of tax administration is a significant trend to reform the national administration of Russia, including but not limited to optimisation of tax activities, providing comfort conditions for joint work of taxpayers and government authorities and development of electronic document management. As the Russian Federation is a member of international taxation organisations such as the Intra-European Organisation of Tax Administration (IOTA), the Coordination Board of CIS tax leaders, it is important to focus on the global tax administration practice. The objective of this cooperation is the exchange of experience between the tax authorities of different countries with regard to enhanced tax administration effectiveness

Theory

Results

Conclusions