MODELING PUBLIC-PRIVATE PARTNERSHIP WITHIN THE FRAMEWORK OF DIGITAL TRANSFORMATION OF THE FEDERAL TAX SERVICE OF RUSSIA

Digital transformation affects more and more processes and actions inherent in both business and the system of state and municipal government, the example of the activities of the Russian tax authorities most clearly shows the result of such a transformation, which, on the one hand, allows us to state the introduction and use of modern information technologies in tax relations, on the other hand, determines the directions and conditions for the transition to a service-oriented approach that ensures openness, reliability, and security of interaction between direct participants in tax relations the state and taxpayers. One of the clearest manifestations of this transformation is the use of public-private partnerships, which expand the possibilities of using modern technologies in the system of tax relations in order to improve the quality of public services, the efficiency of public spending and the interaction between the state and the taxpayer on an equal partnership basis. The implementation of public-private partnerships agreements in the field of information technology began in 2018. The authors present proposals for the development of a categorical apparatus on the topic of the study, indicators are added to the criteria for evaluating public-private partnerships agreements: the multiplier of the digitalization of the tax system, the increase in the multiplier effect from digitalization, formulas for calculating performance indicators and the effectiveness of the implemented measures of the tax system`s digital transformation; the features of the use of public-private partnership to achieve strategic priorities are determined, including the characteristics of the model of public-private information partnership, its differences from the state order. The client-oriented approach, which is a priority in the provision of public services, has its own characteristics when implemented in tax relations, however, with the introduction of new digital solutions, it can achieve the necessary results in improving the quality and comfort of providing such a public service for taxpayers (the best example of the My Tax mobile application for self-employed). The developed model of the public-private information and financial partnership agreement in tax relations is aimed at obtaining all available synergistic effects, taking into account the legal framework and information security risks.

customer focus, public service, tax administration, digital transformation of tax relations, information technology, public-private partnership, public-private information and financial partnership, tax system digitalization multiplier, strategic priorities, efficiency of digital transformation

Buletova N. E., Kuzibetskaya G. V., Chigarov V. V. Modeling public-private partnership within the framework of digital transformation of the Federal Tax Service of Russia. Biznes. Obrazovanie. Pravo = Business. Education. Law. 2023;3(64):168—172. DOI: 10.25683/VOLBI.2023.64.760.