Bakirova Ramzilya Rinatovna – (Financial University under the Government of the Russian Federation – Ufa branch)
Gubaydullin Bilal Fanisovich – (Financial University under the Government of the Russian Federation – Ufa branch)
Khaziakhmetov Ruslan Albertovich – (Financial University under the Government of the Russian Federation – Ufa branch)
Sheina Anastasiya Yurevna – (Financial University under the Government of the Russian Federation – Ufa branch)
This article analyzes the dynamics of tax revenues to the budget, according to which it is concluded that the increase in tax collection is related to the introduction of technologies, but the potential for increasing tax revenues due to economic growth is small. The control work of tax authorities in the conditions of digitalization has undergone significant changes. Over the past decade, after the introduction of a risk-based approach, there has been a decrease in the number of inspections, but their effectiveness has increased. The main tools of tax administration that influence the growth of tax revenues in the revenue part of the budget are considered. Special attention is paid to the introduction of cash registers and the tax on professional income. The interaction of taxpayers and tax authorities by means of a survey of respondents is analyzed. Conclusions are made about the impact of improving tax administration on the activities of taxpayers.
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