Development of the tax control system in the context of digitalization
The use of innovative digital technologies is conditioned by the need to minimize tax gaps, increase tax receipts, fees and contributions, as well as to reduce the share of the shadow economy. The article discusses the specifics of the development of the tax control system in the digital ecosystem. The article analyzes the activities of tax authorities in the context of digitalization and defines the prospects for the development of tax administration.
Authors
- Inna V. Lipatova (ORCID: https://orcid.org/0000-0002-2512-6713)
- Ansar Mahmutov
Publication Details
- Journal
- Russian Journal of Management
- Published
- 2025-07-04
- DOI
- https://doi.org/10.29039/2500-1469-2025-13-6-433-449
- Primary Topic
- Impulse Buying and Technology Impacts
- Type
- article
- Field-Weighted Citation Impact
- 0.00