Innovative Development of tax Administration in Russia

Abstract

The use of modern innovative technologies raises tax administration to a qualitatively new level of development, which determines the relevance of the study. At the same time, the digital transformation of the tax system should be based on classical principles of taxation, meet the interests  of  tax authorities  and  taxpayers, and  prevent  tax risks. The purpose of the  study is  to  identify trends  of  tax administration  in  Russia  and  to  develop  a  forecast  of its innovative development from the standpoint of classical principles of taxation. To achieve this  goal, it  was necessary to solve the following tasks: problem statement; review of the main information technologies used by the Federal Tax Service of Russia; study of information exchange of data; determination of the impact of innovative development of tax administration on the activities of economic entities. In preparing the article, the authors used methods of analysis and synthesis of  empirical  data  of  information  platforms, as  well  as  a  systematic approach and a method of interpreting the results during scientific research. The novelty of the paper lies in the author’s view of the prospects for the innovative development of tax administration. The results of the study proved the high efficiency of the digital technologies used. It is shown that the innovative development of administration strengthens tax control, increases budget revenues, increases the role of the state in the field of taxation. It is concluded that innovative tax administration significantly affects the behavior of taxpayers, causes their  concern about the growth of tax risks. The completed forecast of innovative development of tax administration showed a high probability of changing the status of an organization to an individual entrepreneur, loss of tax revenues from developing e-commerce.