Digitalization of tax administration and control and analytical work of tax authorities in modern conditions
Kagalovsky Darya Vladimirovna
Russia, Southern Federal University, Graduate School of Business
Arguments are presented that justify the need to improve tax administration in Russia. Recommendations for improving tax administration are given. The goals of tax administration, both generalized and specific types of tax control, are considered and systematized. The method of tax improvement of tax administration of taxpayers represented by the tax authority is discussed.
on-site tax audits, analysis of prospective audit planning, tax risks, effectiveness of pre-verification analysis, structure of on-site tax audits, tax administration, tax control, tax audit, tax control measures, digitalization.
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