Measures to Counter Tax Security Threats Based on Digital Transformation in the Russian Federation

Research Article
  • Irina V. Gashenko Rostov State University of Economics, Rostov-on-Don, Russian Federation gaforos@rambler.ru
    Elibrary Author_id 492098
  • Yulia S. Zima Rostov State University of Economics, Rostov-on-Don, Russia zima.julia.sergeevna@gmail.com
    Elibrary Author_id 327023
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

Author Biographies

Irina V. Gashenko, Rostov State University of Economics, Rostov-on-Don, Russian Federation
Doctor of Economic Sciences, Professor
Yulia S. Zima, Rostov State University of Economics, Rostov-on-Don, Russia
Candidate of Economic Sciences

References

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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