The Strategy of Provision of Tax Security of the State in the Conditions of Information Economy

Abstract

Purpose The purpose of the chapter is to analyze the current processes of informatization of the Russia’s tax system, to study the development and implementation of new digital services for taxpayers, and to evaluate effectiveness of collection of taxes due to introduction of additional remote technologies into the practice of taxation. Tax policy of the state is closely interconnected to replenishment of the state budget, which is a guarantor of state’s execution of its obligations. Efficiency of tax policy influences the financial state of the country. That’s why building a strategy of increase of tax security is an important task of the national scale. Methodology The research is performed with the help of graphical presentation of information, trend analysis, comparison, analogy, and systematization. Results According to the peculiarities of the built model of the information economy, we consider the main directions of development of the existing tax policy, conduct evaluation of threats to the level of collection of taxes and fees in the country, and study the notion and indicators of the quality of taxation in Russia and certain countries of the world. Recommendations The results of analysis of the existing system of taxation could be used in the system of strategic planning of socio-economic development of Russia for the future planned periods. Besides, the received recommendations for development and formation of the strategy of provision of tax security allow for further correction of the system of economic security of the state, and the applied methods and means of analysis of the level of collection of taxes could be implemented into the practice of work of tax bodies within implementation of the information economy model.