PROBLEMS OF TAX ADMINISTRATION IN THE CONDITIONS OF DIGITAL ECONOMY

In general, much attention is paid to development of the tax system of the Russian Federation, but the impact of digitalization has a significant effect on efficiency of the tax authorities. In this regard, the problems of tax administration under the influence of development of digital technologies are considered, the dynamics of tax audits and tax revenues of the consolidated budget for 2012—2019, an analysis of the impact of cybercrime on the financial condition of business in Russia was also conducted. The analysis showed that off-site inspections prevail in relation to field inspections, while the growth in the dynamics of taxes and fees to the consolidated budget of the Russian Federation indicates effectiveness of the off-site tax inspections. At the same time, development of the digital economy entails risks that can lead to loss of profit from entrepreneurs and, as a result, tax revenues and fees to the budget are reduced. The necessity of improving tax administration methods is justified in order to increase efficiency of the tax authorities and reduce state tax risks, since the digitalization of the economy conceptually changes the paradigm of tax administration. Development of the digital economy, on the one hand, creates new opportunities, and on the other, creates new problems in the traditional economy. As a result of the study it can be considered that the proposed areas of improving efficiency of the tax administration will affect all participants in the tax process, which will create certain advantages, but also certain tax risks may arise. An analysis of possible problems allows predicting emerging risks and taking timely necessary measures to minimize them, which seems relevant for further research.

digital economy, tax administration, problems, tax control, budget revenues, cybercrime, tax risks, financial risks, European Union, prospects.

Tishchenko E. S., Kleimenova Ju. A., Tliy C. E. Problems of tax administration in the conditions of digital economy. Business. Education. Law, 2020, no. 3, pp. 229–233. DOI: 10.25683/VOLBI.2020.52.355.