Genesis of tax administration tools for "whitewashing the economy"

Abstract

The subject of the study is tax relations that arise in the process of interaction between tax authorities and taxpayers and are aimed at inducing the latter to pay taxes and fees established by law. The evolution of tax administration tools for "whitewashing" sectors of the economy and individual objects is considered. In accordance with the content of the tools used, a classification was made into five stages of development: the period of formation and development of tax control; the period of creation of the concept of the taxpayer behavior management system; the period of introduction of new digital technologies that make it possible to identify the latent tax base; a period of increasing the efficiency of using tax administration tools aimed at motivating taxpayers to voluntarily pay taxes and use prices in transactions; the period of development of tax administration tools for the "whitewashing" of individual objects of taxation, including by individual taxpayers, the further development of the Federal Tax Service as a "digital service". The scientific novelty of the study is the development of theoretical provisions in terms of analyzing the historical development of tax administration tools for "whitewashing the economy". The definition of the concept of tax administration tools for "whitewashing" sectors of the economy and individual objects is given; the author's classification of tax administration tools for "whitewashing" economic sectors and individual objects is given, which are divided into 4 groups: the introduction of innovative technology that improves the quality of tax administration; regulation of industries and markets; strengthening tax control over individuals; identification of "mass" tax evasion schemes. An analysis of the algorithm for creating and implementing industry projects has been made.