PRIORITIES OF DIGITAL TRANSFORMATION OF TAX CONTROL INSTRUMENTS IN THE CONTEXT OF COUNTERING TAX EVASION

UDC 338.2
DOI: 10.36871/ek.up.p.r.2024.05.05.023

Authors

Vladimir A. Molodykh,
St. Petersburg university of the Ministry of Internal Affairs of the Russian Federation, St. Petersburg, Russia

Abstract

The digital transformation of tax control tools has a positive impact on solving the problem of countering tax evasion. The use of big data technology is one of the key areas of strategic development of the information mechanism for monitoring the behavior of taxpayers. In this regard, the purpose of the article is to consider the prospects of using new administrative technologies such as big data analysis and cross-border information exchange between tax authorities in order to counteract tax evasion.

Keywords

tax evasion, big data, tax administration, digital technologies.