Tax administration in a changed reality: how to involve taxpayers in the digital environment ?

Abstract

At the present stage, the process of digitalization is making extensive changes in the lives of many people around the world. In this regard, a significant role in the development of digital processes in society is assigned to the state. The author of the article examines in detail such aspects of the topic as the development of tax administration in the context of the digitalization of the economy. The improvement of tax administration is presented in terms of supply from the tax authorities and demand from taxpayers for electronic tax services. The issue of voluntary compliance with tax laws, as well as existing barriers in the framework of digitalization in world and Russian practices, is touched upon. The main results of the study are: 1. Regions were identified where the population mainly uses traditional channels of communication with tax authorities and subjects of the Russian Federation, in which organizations are less involved in digital technologies for electronic document management. 2. Semantic analysis of message texts of one of the tax forums showed the most discussed topics (personal income tax and VAT) of taxpayers in the Internet environment. 3. The impact of digitalization of tax administration on the collection of tax payments to the budget system of the Russian Federation is shown. For large companies, the calculations did not reveal a difference in the two samples, while in the case of medium-sized organizations, there was a statistical effect. Medium-sized companies paid more taxes in 2019 than in 2018.