TAX ADMINISTRATION AND BUDGET REVENUE IN RUSSIA: AN ANALYSIS
Abstract
Economic policy of 2020 and beyond has been focused on helping to combat the pandemic and its consequences. In order to quickly restore the economy, various solutions have been developed in terms of budget policy. To ensure the completeness of the state budget and the timely fulfilment by taxpayers of their obligations, it is necessary to carry out high-quality tax control measures. Despite the rather optimally built system of tax control in the Russian Federation, the mechanism of tax audits needs to be improved. Considering that the tax legislation provides for the calculation of the tax base mainly on the basis of information contained in the financial statements and tax returns, organizations can keep accounting records with violations and concealments. Particular attention in the development of tax control tools should be paid to electronic interaction between tax authorities and taxpayers. Specialists in the field of taxation propose a transition from electronic document management to digital. The use of digital tax administration tools makes it possible to reduce the administrative burden on enterprises and maintain a stable growth rate of tax and other revenues managed by the Federal Tax Service in an unfavorable external economic environment for the budget system. In this regard, it is planned to continue the implementation of a number of measures to improve the tax administration, including through further digitization of the tax administration and the integration of all sources of information.
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European Publisher
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1-1
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sustainable development, ecology, economy, technologies, green technologies
Cite this article as:
Basnukaev, M., & Bataev, I. (2024). TAX ADMINISTRATION AND BUDGET REVENUE IN RUSSIA: AN ANALYSIS. In M. R. Nakhaev, A. S. Salamova, A. Wojdilo, V. Ricardo, & V. Micale (Eds.), Proofreading - Upcoming Volume: Modern Trends in Governance and Sustainable Development of Socio-economic Systems: From Regional Development to Global Economic Growth, vol -. European Proceedings of Multidisciplinary Sciences (pp. 0-0). European Publisher. https://doi.org/10.15405/epms.2024.09.116