The impact of digital platform development on tax administration effi ciency

Introduction. Cadastral systems are the cornerstone of state infrastructure, performing a dual but an interconnected function: ensuring the fiscal stability of the state and guaranteeing the property rights of entities. Firstly, they systematically form and administer the taxable base. This is achieved through comprehensive registration, accounting, spatial localization and scientifically substantiated valuation of all types of real estate (land, buildings, premises, etc.), creating a verified information base. Secondly, the cadaster acts as a key institution for guaranteeing the property rights of individuals and legal entities. Theoretical analysis. The implementation of the digital platform “National Spatial Data System” will allow to create a universal tool including unified data intended for aggregation, systematization and ensuring interoperability of spatial data generated by a wide range of federal executive bodies. The implementation of such a system will have a transformative effect on tax administration and tax control procedures, which will serve as a catalyst for the transition from discrete and fragmented operational procedures to an integrated, analytically sound and highly automated paradigm of fiscal management. Based on open data, the analysis of the spatial data system implementation results and its impact on the possible increase in the efficiency of tax administration of property taxes was carried out. Results. The conducted analysis of the National Spatial Data System (NSDS) integration allows us to conclude that this system is positioned as a fundamental infrastructure component consolidating heterogeneous spatial data and ensuring the formation of a unified information field. The purpose of this is to significantly optimize the quality and increase the efficiency of public administration in the field of land relations and management of real estate. The empirical experience of the Republic of Tatarstan, demonstrating a positive correlation between the implementation of the NSPD and the dynamics of fiscal revenues (in particular, tax revenues), serves as a convincing illustration of the implicit potential of modern geoinformation technologies, which act as a powerful catalyst for the socio-economic development of both individual regions and the state as a whole.

digitalization, budget, tax administration, tax control effi ciency