Practical approaches and procedures for solving specific tax control issues using digital technologies

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Abstract

The objective of this study is to develop recommendations for improving tools and methods for solving specific tax control issues using digital technologies, based on a study of scientific views and an assessment of existing practical approaches and procedures. The role and trends of digitalization in tax administration processes are described. A qualitative and quantitative assessment of the current state of tax control in Russia is conducted using a risk-based approach. Recommendations and proposals for its development in the context of digitalization are substantiated, including the consolidation of procedures for analyzing industry risks and incentive measures. The need for electronic document management in tax legal relations is substantiated and ways to modernize it are proposed through the creation of online offices and the standardization of tax documents. A methodological approach for introducing digitalization into the process of interrogating witnesses is developed. A system for marking and tracking the life cycle of intangible assets is proposed, and a model of a «digital asset footprint» and a «digital tax label» is developed. The following methods are used: analysis, synthesis, grouping, classification, comparison, and expert assessment.

About the authors

Lyudmila V. Polezharova

Financial University under the Government of the Russian Federation

Author for correspondence.
Email: LVPolezharova@fa.ru
ORCID iD: 0000-0002-2636-6567
SPIN-code: 7426-5584
Scopus Author ID: 56747949400

Dr. Sci. (Econ.), Associate Professor, Professor in the Department of Taxes and Tax Administration, Faculty of Taxes, Audit, and Business Analysis, Advisor to the Russian Federation Civil Service, 1st Class, Honorary Employee of the Ministry of Taxes and Duties of the Russian Federation

Russian Federation, Moscow

Nikita I. Bykov

Financial University under the Government of the Russian Federation; Interdistrict Inspectorate of the Federal Tax Service of Russia for the Largest Taxpayers No. 3

Email: n_bykov@list.ru
ORCID iD: 0009-0008-5615-5390

Master of Economics

Russian Federation, Moscow; Moscow

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