Efremova Tatiana Aleksandrovna – (National Research University named after N.P. Ogarev)
The article discusses the possibilities of tax administration in ensuring the economic security of the country. The author examines in detail the threats to economic security associated with compliance with tax legislation, the functionality of the tax administration system, the organization of the processes of communication between tax authorities and taxpayers. The article assesses the current structure of the tax authorities of the Russian Federation, the effectiveness of the organization and conduct of Desk and field tax audits, types of detected tax offenses, the use of modern digital technologies in tax administration. The novelty of the study is due to the search for directions of development of fiscal and service components of tax administration. The expediency of introduction into practice of tax administration of a complex of digital and information technologies is proved: Automatic control system "VAT-2", automatic control system "KKT", automatic information system "Marking", Federal State Information System "State registry office". The author substantiates the need to develop areas aimed at improving the level of service to taxpayers, including through the expansion of the use of an alternative form of tax control – tax monitoring.
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