MODERN TRENDS IN TAXATION

Abstract

Economic growth in Russia is impossible without the widespread use of cloud and mobile technologies in the tax system. The study is aimed at identifying aspects of the introduction of information and communication technologies (ICT) in tax procedures in order to increase economic growth rates and at substantiating the importance of using digital technologies in the tax sphere, taking into account the need to increase tax revenues. Digital technologies are relevant in most tax legal relations, including the calculation and payment of taxes, the process of implementing tax control by the state. Due to the development of digital technologies, the obligations of taxpayers to calculate tax and submit tax returns are subject to change, the processes of paying taxes and collecting tax payments are being transformed. When conducting the study, a combination of methods of scientific knowledge, analysis of regulatory material, historical and systemic method, formal legal method, method of description and comparison, methods of induction and deduction, as well as comparative legal analysis were used. The growth in the collection and receipt of taxes in the country’s budget system is not an obstacle to increasing the pace of economic development and economic growth in general, which is expressed in the form of GDP. Accordingly, the growth of the national economy will contribute to the increase in tax payments to the budgets of all levels. It is assumed that in 2022 there will be an increase in revenues in the form of taxes and fees to the budgets of various levels. The forecast is based on expectations of an increase in GDP and the number of economic entities-taxpayers, as well as an increase in the efficiency of the functioning of the Federal Tax Service in terms of tax administration.