The tax aspect of reducing the risks of violations in regions: The idea of the "Know the Taxpayer" platform

Subject. The article addresses the reduction of risks of tax violation. Objectives. The aim is to identify new approaches to leveling threats in taxation with possible use of digital technologies. Methods. The study rests on statistical data from the Federal Tax Service of Russia, employs methods of induction and deduction, and comparative analysis. Results. Existing approaches to reducing tax violations through numerous on-site and costly on-site inspections do not always lead to achieving the objectives. The low level of financial and tax literacy of taxpayers, unconscious attitude to fulfilling taxpayer duties in full require a paradigm shift based on an increase in the number of inspections. To develop the control activities of tax authorities and tax regulation, the "Know the Taxpayer" platform is proposed for ranking individual taxpayers by the level of risk. This will reduce the number of tax offenders. Improving the effectiveness of control due to new opportunities associated with digitalization will speed up tax audits and detection of violations. Conclusions. The proposed measures are aimed at the practical application of new financial security risk management tools by tax authorities through the functionality of information technology.