Evloeva A.B., Rykunova V.L., Goryainov A.A. —
Digitalization in the Russian Federation: current problems and solutions in the field of tax audits
// National Security. – 2024. – ¹ 2.
– P. 33 - 49.
DOI: 10.7256/2454-0668.2024.2.69337
URL: https://en.e-notabene.ru/nbmag/article_69337.html
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Abstract: The object of this work is tax control in the Russian tax system, and the subject is the organization and implementation of tax control in the context of digitalization of the Russian economy. In their research, the authors consider in detail the topical issues of the organization of tax control in modern conditions of digitalization of the economy, identify the main problems and propose ways to solve them. It is noted that in light of the rapidly changing technological environment, tax authorities must adapt and use innovative technologies to ensure effective and transparent tax control. Digital security and efficient use of data are also important aspects. The authors propose to explore the possibilities of using technologies to analyze large amounts of data, identify potential tax violations and ensure more accurate and effective control. This can significantly improve the tax collection process and reduce the burden on tax authorities, freeing up time for more in-depth analysis and strategic planning.
The study of the organization of tax control in the digital economy has a high relevance and novelty. In the modern development of technology and digitalization, more and more companies carry out their activities through online platforms and electronic systems. This creates new challenges and difficulties for tax authorities, as traditional methods and approaches to tax control may be ineffective. An effective tax control system is the basis for the economic well-being of the state, promotes the development of entrepreneurial activity and ensures stability.
The study highlights the need to improve regulatory regulation in the field of detection and disclosure of economic and tax crimes. It also requires the introduction of modern methods and means of detecting and disclosing such crimes, improving cooperation and information exchange between tax authorities, law enforcement agencies and entrepreneurs.
Afanasyeva L.V., Evloeva A.B. —
The Experience of Using Digital Technologies in the Financial Sector in Order to Ensure Economic Security in Russia and Abroad
// National Security. – 2023. – ¹ 2.
– P. 36 - 47.
DOI: 10.7256/2454-0668.2023.2.40031
URL: https://en.e-notabene.ru/nbmag/article_40031.html
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Abstract: The subject of the study is the analysis of the main areas of application of artificial intelligence technologies in the financial sector based on domestic and foreign practice, the object is artificial intelligence technologies in order to ensure economic security. The authors note that the possibilities of using artificial intelligence in the financial sector have been developing rapidly in recent years, bringing significant benefits in terms of efficiency, increased accuracy and cost-effectiveness. The development of digital technologies leads to the creation of new services that help increase the level of economic security. AI-based solutions are used in various areas of finance, including risk management, fraud detection, customer service, trading and investment analysis. This study examines the current state and future potential of artificial intelligence in the financial sector, the advantages and disadvantages of using such technologies, as well as recent trends and developments in this area. The information base of the study was made up of analytical materials of the Central Bank of the Russian Federation, scientific reports, reports of international consulting companies, studies of foreign IT corporations, scientific publications and statistical data of the Federal State Statistics Service. It is noted that artificial intelligence has the potential to transform the financial market, is an important tool for ensuring economic security. It allows you to create more secure and reliable financial management systems, as well as increase the transparency and efficiency of financial transactions. Similarly, artificial intelligence can also revolutionize tax administration by facilitating compliance and risk management, reducing errors and fraud, and increasing transparency and fairness in the tax system. The use of artificial intelligence in finance and taxation is expected to increase significantly in the coming years, with new solutions constantly emerging that can simplify and automate financial processes.