Digitization of the Customs Revenue Administration as a Factor of the Enhancement of the Budget Efficiency of the Russian Federation

Vadim Zasko, Elena Sidorova, Vera Komarova, Diana Boboshko and Olesya Dontsova
Additional contact information
Vadim Zasko: Faculty of Tax, Audit and Business Analysis, Financial University under the Government of the Russian Federation, Leningradsky Prospect, 49, 125993 Moscow, Russia
Elena Sidorova: Faculty of Tax, Audit and Business Analysis, Financial University under the Government of the Russian Federation, Leningradsky Prospect, 49, 125993 Moscow, Russia
Vera Komarova: Faculty of Tax, Audit and Business Analysis, Financial University under the Government of the Russian Federation, Leningradsky Prospect, 49, 125993 Moscow, Russia
Diana Boboshko: College of Economics & Industrial Management, National University of Science & Technology (MISIS), Lenenskiy Prospect, 4, 119049 Moscow, Russia
Olesya Dontsova: Institute for Industrial Policy and Institutional Development, Financial University under the Government of the Russian Federation, Leningradsky Prospect, 49, 125993 Moscow, Russia

Sustainability, 2021, vol. 13, issue 19, 1-17

Abstract: In this study, we analyzed the main tendencies of the digitization of the tax and customs administration in Russia and worldwide. The main focus of this study is on the determination of the role of customs payments in the enhancement of the budget efficiency of the Russian Federation. For this purpose, we carried out an analysis of the collectability of the customs payments over 18 years according to their different types. Our research showed that further development of the use of digital technologies in customs payments administration will be carried out in the informational exchange systems between the tax and customs authorities. We conducted an expert evaluation of the predictive model parameters to define the basic technological points of the project for the modernization of the digital information exchange system between the customs and tax authorities. The use of the suggested management decisions makes it possible to form a balanced view of the key values to perfect the customs payments collection system in the context of the future development of the digital economy and the improvement of budget efficiency.

Keywords: fiscal policy; tax policy digitization; tax administration; digital capabilities; customs payments; budget efficiency (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
https://www.mdpi.com/2071-1050/13/19/10757/pdf (application/pdf)
https://www.mdpi.com/2071-1050/13/19/10757/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:gam:jsusta:v:13:y:2021:i:19:p:10757-:d:644887

Access Statistics for this article

Sustainability is currently edited by Ms. Alexandra Wu

More articles in Sustainability from MDPI
Bibliographic data for series maintained by MDPI Indexing Manager ().