DIGITALIZATION DEVELOPMENT TRENDS AS A FACTOR DETERMINING THE IMPROVEMENT OF TAX ADMINISTRATION

DOI: 10.36871/ek.up.p.r.2021.02.02.003
UDC 338; 336.2

Authors

V. I. BRATTSEV,
Doctor of Economics, Professor of the Department of Accounting and Taxation, Russian University of Economics named after G. V. Plekhanov, Moscow, Russia
A. M. GRISHANOVA,
Post-Graduate Student of the Department of Accounting and Taxation, Russian University of Economics named after G. V. Plekhanov, Moscow, Russia

Abstract

The article reflects the main directions of forming a new regulatory environment for relations arising with the development of the digital economy, including in the field of tax regulation. Today, in order to perform their main functions, including ensuring a high level of cash receipts to the budget system, one of the key areas of work for tax authorities is not just adapting to changes caused by the development of the digital economy, but directly managing the processes of digitalization.
The authors researched the impact of the digitalization process in Germany on the transformation of the approach to public administration, which aims to expand the digital infrastructure, both in the public and private sectors. The main factors that have had a significant impact on the formation of legal regulation in Germany in the context of the development of the digital economy, including in the field of taxation, are considered. Among key findings of the research we should mention formulation of practical recommendations for institu-tional improvement of tax regulation in Russia, developed on the basis of rethinking the experience of Ger-many in managing relevant changes.

Keywords

digital economy, digitalization, tax administration, information technology, digital transfor-mation of tax regulation.