The Mechanism of Optimization of the Tax Administration System with the Help of the New Information and Communication Technologies

Abstract

The purpose of the article is to develop the mechanism of optimization of the system of tax administration with the help of new information and communication technologies by the examples of modern Russia. For studying the connection between the system of tax administration and usage of new information and communication technologies, the authors use the method of correlation analysis. The authors calculate the correlation coefficients for time spent for tax accounting according to PricewaterhouseCoopers and the values of the E-government index according to the United Nations. For the sake of presentability of the data, the objects of the research are countries from various geographical regions of the world and with different values of studied indicators – Russia, the USA, China, the Maldives, the UAE, Ireland, and Singapore. The timeframe of the research is 2005–2016. With the help of this method, the authors also calculate the correlation coefficients for the values of the E-government index and the share of shadow economy according to the Association of Chartered Certified Accountants, as well as the share of tax revenues of state budgets of the countries according to the World Bank in 2016. The authors show that an important step on the path of overcoming the consequences of the global economic crisis is optimization of the tax administration system, which allows reducing the scale of shadow economy and ensuring more revenues for state budgets. A perspective tool for achieving this goal is implementing the new information and communication technologies into the process of tax administration. The authors analyze the problems that countries of the world face in the process of optimization of the system of tax administration with the help of new information and communication technologies by the example of modern Russia.