Informatization as a Mechanism of Fighting Tax Evasion

Abstract

Purpose The purpose of the research is to study the influence of informatization on shadow economy in Russia and to substantiate the perspectives and to develop recommendations for using informatization as a mechanism of fighting tax evasion. Methodology Methodology of the research is based on application of the methods of horizontal, trend, and regression and correlation analysis for studying dynamics and dependence of the volume of shadow economy in Russia on the index of ICT development in 2008–2018. Results As a result of the research, it is substantiated that modern Russia has large potential of overcoming the shadow economy by means of the mechanism of tax evasion on the basis of informatization, which is showed by the developed authors’ concept of automatized tax administration and control within fighting tax evasion. At present, this potential is not sufficiently opened due to lack of regulation of the process of informatization from the positions of taxation. That’s why with informatization of the Russian economic system, the volume of shadow economy increases—instead of expected reduction. This problem could be solved with the given concept—which offers a complex of measures for transfer all companies’ payments into the electronic form, thus ensuring their transparency and control. Recommendations For successful practical implementation of the developed concept, it is recommended to provide technical possibilities for full-scale authomatization of payments in economy, in order to avoid payment crisis. Also, it is necessary to consider the initial reasons for shadowization of entrepreneurial activities, which are not related only to low accessibility of state services—but also high tax load. Therefore, in order to overcome shadow economy, measures for informatization, which allow eliminating the possibility for shadowization of business are not enough—there’s a necessity for measures for reduction of tax load on business, which makes tax evasion inexpedient.