Mechanisms for the implementation of tax administration in the activities of business entities
Research Article
How to Cite
Gashenko I.V., Zima Y.S., Kruchanova Y.A. Mechanisms for the implementation of tax administration in the activities of business entities. Humanities of the South of Russia. 2023. Vol. 12. No. 2. P. 97-107. DOI: https://doi.org/10.18522/2227-8656.2023.2.8 (in Russ.).
Abstract
Objective of the study is to determine the most promising mechanisms for the implementation of tax administration in the activities of business entities to prevent violations of tax legislation in the Russian Federation.
The methodological basis of the research is based on a review and econometric analysis of the indicators of the existing traditional and digital mechanisms for the implementation of tax administration in the activities of business entities using the regression method.
Research results. Using the method of econometric modeling, it was revealed that the results of the fight against tax evasion by 91,29 % (determination coefficient) are explained by the use of a combination of the considered traditional and digital mechanisms for implementing tax administration in the activities of business entities, and the digitalization of business and the development of the information society are not decisive in eliminating problems with tax evasion.
Prospects of the study. Digital mechanisms are expanding their boundaries and in the future are not able to completely replace the traditional mechanisms for implementing tax administration in the activities of business entities, whose action is aimed at improving the quality of state regulation of the economy and entrepreneurship, including the quality of services provided by the tax service; providing favorable conditions for doing business, including taxation of entrepreneurship; general law enforcement, including measures to prevention of the shadow economy. The practical significance of the article is due to the fact that the proposed set of author's recommendations on optimizing the use of the most promising mechanisms will improve the practice of tax administration in Russia and increase the efficiency of the tax service, which will improve the fight against the shadow economy.
Keywords:
tax administration, tax service, digital taxation, business entities, ight against the shadow economy, Russia
References
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Gashenko I. V. (2019) Achieving the effectiveness of VAT tax administration in the conditions of atomization and digitalization of tax processes / I. V. Gashenko, I. V. Orobinskaya, Yu. S. Zima // Taxes and taxation. – No. 11. – Pp. 1-7. – DOI 10.7256/2454-065X.2019.11.31394.
Zaitsev S.V. (2022) The need for digital transformation of the tax system for effective functioning and optimization of tax administration / S. V. Zaitsev // Soft measurements and calculations. – Vol. 53. – No.4. – Pp. 56-64. – DOI 10.36871/2618-9976.2022.04.006.
Zasovenko G.V. (2021) Digitalization of tax administration: the impact of digital transformation on the presentation of tax reporting / G. V. Zasovenko // Eurasian Law Journal.– No. 4(155). – Pp. 226-227.
Mezenin G. K. (2021) Characteristics of the tax administration system in the digital economy of the Russian Federation / G. K. Mezenin // Innovation. The science. Education. – No. 41. – Pp. 92-96.
Salmina S. V. (2022) Tax risks in the system of tax administration / S. V. Salmina // Bulletin of Economics, Law and Sociology. – No. 1. – Pp. 42-45.
Global Innovation Index 2022, 15th Edition (2022) [Electronic resource] – WIPO. – URL: https://www.wipo.int/edocs/pubdocs/en/wipo-pub-2000-2022-section6-en-gii-2022-economy-profiles-global-innovation-index-2022-15th-edition.pdf (date of application: 06.02.2023).
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World competitiveness online (2022) – IMD. – URL: https://worldcompetitiveness.imd.org/customsearchresults/criteriaresult (date of application: 06.02.2023).
Article
Received: 07.02.2023
Accepted: 25.04.2023
Citation Formats
Other cite formats:
APA
Gashenko, I. V., Zima, Y. S., & Kruchanova, Y. A. (2023). Mechanisms for the implementation of tax administration in the activities of business entities. Humanities of the South of Russia, 12(2), 97-107. https://doi.org/10.18522/2227-8656.2023.2.8
Section
SOCIOLOGY OF MANAGEMENT AND ECONOMIC SOCIOLOGY
