Russia's economic growth is impossible without the extensive use of cloud and mobile technologies in the registration and accounting of taxpayers. The purpose of the study is to identify positive and negative aspects of introducing information and communication technologies into the registration and accounting tax procedures in various countries to develop recommendations for the improvement of these procedures in the Russian Federation. General and special theories of taxation constitute the methodological basis of the research. The method of the study is comparative analysis of two groups of countries: economically developed and catch-up countries. The authors assess the current situation with digitalisation in the states, systematize software used, and demonstrate that in economically developed countries digitalisation has a more pronounced effect on the quality of tax administration and economic growth. The research shows that progressive technologies applied by the Federal Tax Service of Russia for the registration and accounting of taxpayers influence the growth of tax revenues, primarily VAT. The most urgent tasks of reforming the modern taxpayer registration system include registration of property taxes, VAT on imports, income taxes, as well as development of digitalisation technologies for the registration and accounting procedures taking into account the trends in economic processes' transformation towards a smart society. The widest possible introduction of digital registration and accounting of taxpayers is meant to significantly increase the efficiency of Russia's tax system and contribute to the stable growth of the domestic economy.
Translated title of the contributionTechnological transformation of tax administration procedures as a factor of economic growth
Original languageRussian
Pages (from-to)53-71
JournalJournal of New Economy
Volume21
Issue number1
DOIs
StatePublished - 2020

    Scopus subject areas

  • Economics, Econometrics and Finance(all)

    Research areas

  • TAX ADMINISTRATION, ECONOMIC GROWTH, REGISTRATION, ACCOUNTING, INFORMATION TECHNOLOGIES, TELECOMMUNICATION TECHNOLOGIES

ID: 53442938