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Taxes and Taxation
Reference:
Efremova, T. A., Efremova, L. I. (2012). Modernization
and Informatization of Tax Authorities
in Russia: Problems and Perspectives. Taxes and Taxation, 8, 45–53. https://en.nbpublish.com/library_read_article.php?id=61622
Efremova, T. A., Efremova, L. I. Modernization and Informatization of Tax Authorities in Russia: Problems and PerspectivesAbstract: At the present time there is still a number of unsolved problems that do not allow to increase the quality of tax administration as desired. In this regard, there is a certain need in modernization of tax authorities which also requires their informatization. The author of the article proves the need in reconstruction of the system of Data Processing Centers, development of electronic communication between tax authorities and taxpayers, expansion of the system of electronic document exchange with legal entities and creation of the Unified Electronic Database. Keywords: taxes and taxation, modernization, informatization, administration, automatic performance, tax authority, taxpayer, database, instruction, data reporting.
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