Email this article Information infrastructure of tax administration: problems and directions of development
- Authors: Smirnova E.E.1
-
Affiliations:
- Financial University under the Government of the Russian Federation
- Issue: Vol 19, No 5 (2023)
- Pages: 308-314
- Section: Finance
- URL: https://journals.rcsi.science/2541-8025/article/view/252641
- DOI: https://doi.org/10.33693/2541-8025-2023-19-5-308-314
- EDN: https://elibrary.ru/XSRMOY
- ID: 252641
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Abstract
The article considers the elements of the information infrastructure of tax administration, their current state based on the performance indicators of the tax authorities. The results of using the information infrastructure in the implementation of the industry approach in tax control on the example of catering were analyzed. An assessment of the effectiveness of the use of software products used by the tax authorities was given based on data on federal budget expenditures. Proposals were given for the expansion of software systems used in control work to improve tax administration.
The goals of writing a research work: to determine the main issues that arise when using the information infrastructure of tax administration, to highlight the directions of development.
Conclusions obtained in the course of the study: options for the development of the information infrastructure of the tax administration in order to increase its efficiency are highlighted.
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##article.viewOnOriginalSite##About the authors
Elena E. Smirnova
Financial University under the Government of the Russian Federation
Author for correspondence.
Email: elenasmirnova@mail.ru
Cand. Sci. (Econ.), Associate Professor, Associate Professor of the Taxes and tax administration Department
Russian Federation, MoscowReferences
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