Kolchin S.P., Anisimova A. —
Development of digital tax services in Russia on the background of global trends
// Taxes and Taxation. – 2020. – ¹ 2.
– P. 40 - 51.
DOI: 10.7256/2454-065X.2020.2.32374
URL: https://en.e-notabene.ru/ttmag/article_32374.html
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Abstract: This article examines the key trends in the area of development of digital technologies in tax administration worldwide and in Russia, considering practical cases of these countries. Relevance of the selected topic is substantiated by the impact of global digitalization processes upon economies of the countries. The provided by the author examples of Russian experience on the one hand demonstrate on similarities with global trends in the area of implementation of digital technologies into the sphere of tax administration, while on the other hand – uniqueness of Russian practice. The research methodology is based on generalization and analysis of various research and statistical data in the area of digitalization of tax administration within global and Russian practice. Analysis of the existing digital services of Russian tax administration revealed that currently, development of their design is characterized by orientation towards preferentiality of taxpayers for the purpose of ensuring lower costs for taxpayers during interaction with the tax administration, and “nudging” them to voluntary adherence to tax legislation.