title: Ð¡Ð¾Ð²ÐµÑÑÐµÐ½ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¸Ðµ Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ð³Ð¾ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ Ð² ÑÑÐ»Ð¾Ð²Ð¸ÑÑ ÑÐ¸ÑÑÐ¾Ð²Ð¸Ð·Ð°ÑÐ¸Ð¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Improving tax control in the context of digitalization
Creators: name: ÐÐ¸ÐºÐ¸Ð¹, ÐÐ°ÑÐ¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2024
Subjects: Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²ÑÐ¹ ÐºÐ¾Ð½ÑÑÐ¾Ð»Ñ
ÑÐ¸ÑÑÐ¾Ð²Ð¸Ð·Ð°ÑÐ¸Ñ
Ð½Ð°Ð»Ð¾Ð³Ð¾Ð²Ð¾Ðµ Ð°Ð´Ð¼Ð¸Ð½Ð¸ÑÑÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð¸Ðµ
Ð¼Ð¾Ð´ÐµÐ»Ñ "ÑÐ¸ÑÐº-Ð¾ÑÐ¸ÐµÐ½ÑÐ¸ÑÐ¾Ð²Ð°Ð½Ð½ÑÐ¹ Ð¿Ð¾Ð´Ñ Ð¾Ð´"
tax control
digitalization
tax administration
model "risk-based approach"

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description: The purpose of the work is to study tax control in the context of digitalization and its improvement. The following tasks were solved: 1. The theoretical foundations of tax control in Russia are considered. 2. Foreign and domestic experience in introducing digital services into the tax administration system is analyzed. 3. Assessment of the current state of tax control in Russia. 4. Problems in the field of tax control in the context of digitalization have been identified and measures to eliminate them have been proposed. The scientific novelty of the research lies in the fact that the article presents the use of a new model for identifying violators of tax legislation and determining the object for conducting verification activities. The practical significance of the study lies in the fact that the introduction of this model throughout Russia will lead to a reduction in the number of inspections, as well as to a clear and transparent justification for their conduct, the absence of discrimination in choosing the object of inspection, as well as increased confidence in tax services. In preparing the work, the following information technologies were used for processing text information using Word, visualizing data presentation using PowerPoint.