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.

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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
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article

Development of the tax control system in the context of digitalization

Inna V. Lipatova, Ansar Mahmutov
Russian Journal of Management
Impulse Buying and Technology Impacts
article

Development of the tax control system in the context of digitalization

Inna V. Lipatova, Ansar Mahmutov
article en

Abstract

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.

Russian Journal of ManagementVol. 13(6)
Openalex Percentile: Top 72%
Impulse Buying and Technology Impacts
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Development of the tax control system in the context of digitalization — Inna V. Lipatova, Ansar Mahmutov · Russian Journal of Management (2025) | TGRS Research Map | TGRS