DIGITALIZATION OF VAT ADMINISTRATION IN THE SYSTEM OF ENSURING ECONOMIC SECURITY

ЦИФРОВИЗАЦИЯ АДМИНИСТРИРОВАНИЯ НДС В СИСТЕМЕ ОБЕСПЕЧЕНИЯ ЭКОНОМИЧЕСКОЙ БЕЗОПАСНОСТИ

Golik Elena (Голик Е.Н.)
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Golik Elena (Голик Е.Н.): South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration

State and Municipal Management Scholar Notes, 2021, vol. 2, 103-109

Abstract: Improving economic and tax security is ensured through the use of digital technologies, which allow to achieve a new qualitatively level of institutionalization and management in the field of economic activity. The article analyzes the elements of using the digital information system in the Federal Tax Service of Russia, their focus on the automatization of tax processes and optimizing transaction costs, which contributes to reducing risks and threats in the economy. Special attention is paid to the digitalization of the technological processes of the value added tax administration, which has a high fiscal potential.

Keywords: Russian economy; security economic; digitalization of administration; tax administration; tax; tax income; federal budget; rental income; value added tax (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:smmscn:s21214

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