The study proves that tax monitoring (TM) in the Russian Federation, despite the "transparency burden" it creates, acts as a driver of ESG transformation. The analysis revealed the effect of tax synergy: the TM infrastructure and data generate additional value for achieving the Sustainable Development Goals (SDGs), since the information for tax control (energy consumption, emissions, payroll) coincides with the key ESG indicators. To overcome the challenges, an innovative Decentralized Tax Compliance System (DSNC) based on a hybrid blockchain, NFT passports and smart contracts is proposed. The need to integrate ESG criteria into the TM Concept is proven to eliminate imbalances (exclusion of SMEs, ignoring the environment) and transform fiscal control into a tool for sustainable development.
Original languageRussian
Pages (from-to)854-862
Number of pages9
JournalЭКОНОМИКА И ПРЕДПРИНИМАТЕЛЬСТВО
Issue number10(183)
DOIs
StatePublished - 10 Oct 2025

ID: 144489624