Measures to Counter Tax Security Threats Based on Digital Transformation in the Russian Federation
Research Article
How to Cite
Gashenko I.V., Zima Y.S. Measures to Counter Tax Security Threats Based on Digital Transformation in the Russian Federation. Humanities of the South of Russia. 2022. Vol. 11. No. 1. P. 160-170. DOI: https://doi.org/10.18522/2227-8656.2022.1.12 (in Russ.).
Abstract
The purpose of the study is to examine the prospects of countering threats to tax security on the basis of digital transformation in the Russian Federation.
The methodological basis of the research based on the review and econometric analysis of indicators of tax security statistics and digital transformation of the Russian Federation in the dynamics of 2013-2020, in particular, using the method of regression analysis.
Research results. The study at the fundamental level of economic science allowed to clarify the components of tax security and to form a system of indicators for its measurement in Russia. The article proves that the formation of the digital economy has launched a new era of tax security in Russia, in which, for the first time, the general public must come to the fore.
Prospects for the study. The empirical study on the basis of official statistics allowed to determine the contribution of different directions of digital transformation in the Russian Federation to counteract threats to tax security, and to propose promising measures to counteract threats to tax security on the basis of digital transformation in the Russian Federation. The article's contribution to the literature consists in developing and substantiating the need for a new approach to overcoming threats to tax security in Russia through harmonization of state and public interests, as well as reorientation from direct to indirect stimulation of tax liability of entrepreneurship.
Keywords:
tax security, digital economy, digital transformation of the tax system, measures to counter threats to tax security, the tax system of Russia
References
Gashenko, I. V., Orobinskaya, I. V., Zima, Yu.S. (2019). Achieving the efficiency of VAT tax administration in the conditions of atomization and digitalization of analog processes. Nalogi i nalogooblozhenie, 11, 1-7. (In Russian).
Deeva, T. V. (2020). Digital development of internal audit of tax authorities in the Russian Federation as a platform for improving the country's tax security. Ekonomika, predprinimatel'stvo i parvo, 10, 11, 2745-2756. (In Russian).
Kapitonova, N. V., Kapitonova, A. A. (2020). Shadow economy in the context of the COVID-19 pandemic in Russia. Tenevaya ekonomika, 4, 4, 193-204. DOI: 10.18334/tek.4.4.111865. (In Russian).
Kurmanova, L. R., Khaziakhmetov, R. A. (2021). Modern problems of tax security of the Russian Federation. Innovatsionnoe razvitie ekonomiki, 1 (61), 312-321. (In Russian).
Larionova, L. I. (2019). Tax administration as the most important element of ensuring tax security. Vestnik ekonomicheskoy bezopasnosti, 3, 181-183. (In Russian).
Maslov, K. V. (2019). Indicators of tax security of the state in the mechanism of state management of tax relations. Vestnik Omskogo universiteta. Seriya: Pravo, 16, 4, 66-76. (In Russian).
Murzina, E. A. (2019). Tax control as a tool to ensure the tax security of the region. Innovatsionnye tekhnologii upravleniya i prava, 3 (26), 13-17. (In Russian).
Negodina, O. V. (2021). Threats to the tax security of the Russian Federation in the system of economic security. Sankt-Peterburgskiy nauchnyy vestnik, 2 (11), 4. (In Russian).
Rykunova, V. L., Sevryukova, L. V., Kirilchuk, I. O. (2019). Development and analysis of tax security indicators based on indicators for assessing the quality of tax administration. Izvestiya Yugo-Zapadnogo gosudarstvennogo universiteta. Seriya: Ekonomika. Sotsiologiya. Menedzhment, 9, 5 (34), 28-39. (In Russian).
Seitov, B. T. (2021). On the issue of ensuring tax security and countering tax crimes. Pravo i gosudarstvo, 2 (91), 28-39. (In Russian).
Tarasova, E. V. (2019). Ensuring fiscal security based on optimization of fiscal relations. Menedzher, 2 (88), 107-115. (In Russian).
Tyurikov, A. G. Markov, D. I., Mishin, K. Yu. (2021). Assessment of the tax risks of the state in the field of indirect taxation in the conditions of digitalization of the Russian economy. Ekonomika. Nalogi. Pravo, 14, 1, 112-122. (In Russian).
Charikov, V. S., Levashova, Yu. V. (2021). Trends in the development of the taxation system in conditions of accelerated digitalization caused by the spread of COVID-19. Ekonomika i predprinimatel'stvo, 4 (129), 307-310. (In Russian).
Shashilova, S. A. (2020). The essence of ensuring the tax security of the Russian Federation. Innovatsionnoe razvitie ekonomiki, 6 (60), 383-388. (In Russian).
Gashenko, I. V., Zima, Yu. S., Davidyan, A. V. (2019). Means of Optimization of the Taxation System with the Help of Informatization and the Problems of their Application in Russia. Optimization of the Taxation System: Preconditions, Tendencies, and Perspectives. Switzerland, 127-134.
Deeva, T. V. (2020). Digital development of internal audit of tax authorities in the Russian Federation as a platform for improving the country's tax security. Ekonomika, predprinimatel'stvo i parvo, 10, 11, 2745-2756. (In Russian).
Kapitonova, N. V., Kapitonova, A. A. (2020). Shadow economy in the context of the COVID-19 pandemic in Russia. Tenevaya ekonomika, 4, 4, 193-204. DOI: 10.18334/tek.4.4.111865. (In Russian).
Kurmanova, L. R., Khaziakhmetov, R. A. (2021). Modern problems of tax security of the Russian Federation. Innovatsionnoe razvitie ekonomiki, 1 (61), 312-321. (In Russian).
Larionova, L. I. (2019). Tax administration as the most important element of ensuring tax security. Vestnik ekonomicheskoy bezopasnosti, 3, 181-183. (In Russian).
Maslov, K. V. (2019). Indicators of tax security of the state in the mechanism of state management of tax relations. Vestnik Omskogo universiteta. Seriya: Pravo, 16, 4, 66-76. (In Russian).
Murzina, E. A. (2019). Tax control as a tool to ensure the tax security of the region. Innovatsionnye tekhnologii upravleniya i prava, 3 (26), 13-17. (In Russian).
Negodina, O. V. (2021). Threats to the tax security of the Russian Federation in the system of economic security. Sankt-Peterburgskiy nauchnyy vestnik, 2 (11), 4. (In Russian).
Rykunova, V. L., Sevryukova, L. V., Kirilchuk, I. O. (2019). Development and analysis of tax security indicators based on indicators for assessing the quality of tax administration. Izvestiya Yugo-Zapadnogo gosudarstvennogo universiteta. Seriya: Ekonomika. Sotsiologiya. Menedzhment, 9, 5 (34), 28-39. (In Russian).
Seitov, B. T. (2021). On the issue of ensuring tax security and countering tax crimes. Pravo i gosudarstvo, 2 (91), 28-39. (In Russian).
Tarasova, E. V. (2019). Ensuring fiscal security based on optimization of fiscal relations. Menedzher, 2 (88), 107-115. (In Russian).
Tyurikov, A. G. Markov, D. I., Mishin, K. Yu. (2021). Assessment of the tax risks of the state in the field of indirect taxation in the conditions of digitalization of the Russian economy. Ekonomika. Nalogi. Pravo, 14, 1, 112-122. (In Russian).
Charikov, V. S., Levashova, Yu. V. (2021). Trends in the development of the taxation system in conditions of accelerated digitalization caused by the spread of COVID-19. Ekonomika i predprinimatel'stvo, 4 (129), 307-310. (In Russian).
Shashilova, S. A. (2020). The essence of ensuring the tax security of the Russian Federation. Innovatsionnoe razvitie ekonomiki, 6 (60), 383-388. (In Russian).
Gashenko, I. V., Zima, Yu. S., Davidyan, A. V. (2019). Means of Optimization of the Taxation System with the Help of Informatization and the Problems of their Application in Russia. Optimization of the Taxation System: Preconditions, Tendencies, and Perspectives. Switzerland, 127-134.
Article
Received: 29.11.2021
Accepted: 30.03.2022
Citation Formats
Other cite formats:
APA
Gashenko, I. V., & Zima, Y. S. (2022). Measures to Counter Tax Security Threats Based on Digital Transformation in the Russian Federation. Humanities of the South of Russia, 11(1), 160-170. https://doi.org/10.18522/2227-8656.2022.1.12
Section
SOCIOLOGY OF MANAGEMENT AND ECONOMIC SOCIOLOGY
