The Main Approaches to Assessing Efficiency of Tax Administration and Control in the Context of Digitalization

Abstract

The subject of the study is the development of tax administration and tax control. The development of the digital economy and information space makes new demands on tax control and methods of its assessment. In this regard, the article highlights global trends in the development of tax administration and determines the principles of constructing an effective system of tax administration and control. The article reveals the essence of the risk-oriented approach in conducting control measures, highlights the key elements of tax authorities’ risk-oriented model of control and supervision and the introduction of information systems in the Russian Federation. The authors state that it is necessary to improve the methodology for evaluating the effectiveness of tax control as an important scientific and practical task for the development of the state’s fiscal policy. A comparative analysis of the main approaches to the formation of methods for evaluating the effectiveness of tax administration process and control is carried out. Taking into account the given scientific and methodological provisions, the development directions of tax authorities control activities effectiveness assessment are formulated.