The Main Directions of Development of Information Production of Russia’s Tax System

L. Vanchukhina, T. B. Leybert, E. Khalikova, Evgeny A. Shamonin
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引用次数: 1

Abstract

Abstract Purpose The purpose of this chapter is to show the topicality of reformation of the state tax system as an inseparable part of Russia’s digital economy. Approach The main problems of state tax systems impossible to solve without information technology (IT) products and wide practical implementation of information technologies are shown. The authors also show problems of formation of legal and information environment in the tax sphere. Findings The results of the research show the role of information technologies in Russian tax administration system. In particular, analysis of the main elements of tax administration, implementation of which is impossible without information production, is performed, and the influence of information technologies on the observation of tax administration principles in Russia is determined. Originality/value Based on the experience of foreign countries in the sphere of information production of tax system, the Russian practice of implementation of the modern information technologies and solutions in the tax sphere is given and the initial results are analyzed.
俄罗斯税收系统信息化生产发展的主要方向
本章的目的是展示作为俄罗斯数字经济不可分割的一部分的国家税收制度改革的话题性。方法指出,没有信息技术产品和信息技术的广泛实际应用,国家税收系统的主要问题是无法解决的。作者还指出了税收领域法律环境和信息环境形成的问题。研究结果显示了信息技术在俄罗斯税务管理系统中的作用。特别是,对税收管理的主要要素进行了分析,没有信息生产就不可能实施税收管理,并确定了信息技术对俄罗斯税收管理原则的影响。在借鉴国外税收系统信息化生产经验的基础上,介绍了俄罗斯在税收领域实施现代信息技术的实践和解决方案,并对初步成果进行了分析。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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