Iablokov D.Y. —
Evaluation Procedure Used to Assess the Influence of Some Factors on the Level of Tax Administration in Russia Under the Conditions of Transfer to Digital Economy
// Taxes and Taxation. – 2018. – ¹ 5.
– P. 53 - 62.
DOI: 10.7256/2454-065X.2018.5.26843
URL: https://en.e-notabene.ru/ttmag/article_26843.html
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Abstract: The object of the research is the institution of tax administration in Russia at the modern stage. The subject of the research is the influence of traditional factors and IT-impact on the level of tax administration. To achieve the research targets, the author developed the correlation regression model. He selected a particular indicator to assess efficiency of tax administration, that is the volume of tax revenues into the state budget. Based on the analysis of literature and official data provided by tax authorities, the author selects particular factors to be used in the model and provides grounds for why the model should cover the infotelecommunication factor along with other well-known factors. Yablokov does the modelling for the federal districts and the Russian Federation and analyzes the results. He proves the influence of the technological factor on the tax collection rate and thus on the efficiency of tax administration. In his research Yablokov used the table method of visualisation of quantitative data as well as statisticsl methods of the analysis of economic phenomena and processes. In particular, to achieve the targets of the research, the author used the methods of analysis and synthesis, regression analysis, dynamics analysis methods, and evaluated the influence of common factors that describe particular activities of tax authorities and information telecommunication technologies on the level of tax administration. The approach developed by the author proves the need to further develop the digital environment of tax administration in Russia.
Iablokov D.Y. —
Procedure Safety Precautions as Part of Electronic Tax Administration
// Finance and Management. – 2018. – ¹ 3.
– P. 19 - 27.
DOI: 10.25136/2409-7802.2018.3.27407
URL: https://en.e-notabene.ru/flc/article_27407.html
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Abstract: The object of the research is the tax authorities of the Russian Federation at the modern stage. The subject of the research is the economic substantiation of the means of tax information protection. In his research Yablokov briefly describes the scheme of information exchange of the Federal Tax Service and analyzes approaches of different scientists to the definition of tax and information security. The researcher also clarifies the definition of the term 'tax security' taking into account infotelecommunication influence. Yablokov carries out the econoimic efficiency analysis for the method mentioned above. As a result of his research, Yablokov makes recommendations aimed at increasing the quality of tax administration. In the course of his research, Yablokov has applied general research methods such as analysis and synthesis, and logical, comparative and graphic methods. The novelty of the research is caused by the fact that the author offers and economically substantiates the method of tax information protection to be used by tax authorities. The author's approach to technological interpretation of the system of digital tax adminsitration within this or that economic technological paradigm may outline prospects for its development.