Development of Smart Technology in Tax Control
| Наименование публикации | Development of Smart Technology in Tax Control |
| Тип публикации | Статья |
| Библиографическое описание | Shor D.M., Shor I.M., Shelestova D.A., Starostina E.S. (2021) Development of Smart Technology in Tax Control. In: Popkova E.G., Sergi B.S. (eds) "Smart Technologies" for Society, State and Economy. ISC 2020. Lecture Notes in Networks and Systems, 2021, vol 155, P. 1240-1247 https://doi.org/10.1007/978-3-030-59126-7_135 |
| Аннотация | The aim of the study: To develop recommendations for improving the tax control in terms of the development of smart technology. Methodology. For this study, we used systematic, economic and statistical analysis and the dialectical method. Results. Not only does the development of smart technology ensure the effectiveness and efficiency of tax control but it also functions as a factor that fosters competitiveness and economic security in Russia. Meanwhile, the current measures taken to develop smart technology in tax control do not enhance its potential to its fullest. The study includes the analysis of the data from the Russian experience in improving tax control in terms of the development of smart technology. The analysis helped reveal crucial problems in tax control and devise possible solutions. Conclusion and Recommendations. We came to a conclusion that there are several factors accounting for improving tax control in terms of the development of smart technology. These factors are developing of professional competence and tax culture for tax inspectors; creating a Unified information source on unscrupulous persons; establishing a “presumption of good faith” for the counterparty included in the Unified information source without negative indicators; ensuring the certainty of tax legislation in the Russian Federation and its compatibility with the level of development of smart technology; developing tax compliance; etc. |
| Ключевые cлова | Tax control Smart technology The federal taxation service of the russian federation Taxpayer Automated control system |
| Год публикации | 2021 |
| Автор(ы) | |
| Электронная копия публикации | - |