DIGITALIZATION OF RUSSIAN TAX CONTROL AND ITS IMPACT ON ECONOMIC SECURITY

ЦИФРОВИЗАЦИЯ НАЛОГОВОГО КОНТРОЛЯ РОССИИ И ЕЕ ВЛИЯНИЕ НА ЭКОНОМИЧЕСКУЮ БЕЗОПАСНОСТЬ

Yulia I. Borodina (Бородина Ю.И.) and Nadezhda V. Tokmacheva (Токмачева Н.В.)
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Yulia I. Borodina (Бородина Ю.И.): South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration
Nadezhda V. Tokmacheva (Токмачева Н.В.): South-Russia Institute of Management – branch of Russian Presidential Academy of National Economy and Public Administration

State and Municipal Management Scholar Notes, 2021, vol. 4, 71-76

Abstract: This article deals with the digitalization of Russia's tax control and its impact on economic security. The relevance of this issue is undeniable, since, thanks to tax control, regulatory authorities identify tax crimes that prevent budget replenishment and, therefore, ensure the economic security of the country, in the process of using digital technologies.Classification-JEL:

Keywords: digitalization; tax control; tax administration; economic security; value added tax (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:smmscn:s21410

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