Налоговый мониторинг как инструмент налогового администрирования в условиях цифровизации

Translated title of the contribution: TAX MONITORING AS AN INSTRUMENT OF TAX ADMINISTRATION IN THE CONTEXT IN THE DIGITAL ENVIRONMENT

Research output: Contribution to journalArticlepeer-review

Abstract

In today's realities of digitalization, tax administration is improving every year and becomes more efficient and less labor-intensive. It is implemented using a new form of tax control - tax monitoring. The company's tax policy is directly related to the optimization of tax expenses, namely the reduction of fines and penalties. Comprehensive optimization of tax payments is legitimately regarded as an instrument to reduce the tax burden.This article discusses the conditions for joining the program, as well as the advantages and disadvantages thatdetermine its further improvement. The options for the development of the attractiveness of using this tax programare proposed. The statistics of field and office inspections for the last 5 years were presented. The foreign andRussian experience of using tax monitoring is also considered. The performed analysis allows to conclude thatthis tax control program attracts an increasing number of taxpayers every year and is recognized as effective inreducing risks and optimizing tax expenses.
Translated title of the contributionTAX MONITORING AS AN INSTRUMENT OF TAX ADMINISTRATION IN THE CONTEXT IN THE DIGITAL ENVIRONMENT
Original languageRussian
Pages (from-to)1457-1462
Number of pages6
JournalЭКОНОМИКА И ПРЕДПРИНИМАТЕЛЬСТВО
Issue number6(131)
DOIs
StatePublished - Jun 2021

Fingerprint

Dive into the research topics of 'TAX MONITORING AS AN INSTRUMENT OF TAX ADMINISTRATION IN THE CONTEXT IN THE DIGITAL ENVIRONMENT'. Together they form a unique fingerprint.

Cite this