Development of tax control in the context of digitalization of the economy

Tax control is the main fiscal and regulatory tool of the modern economy, and digital technologies, in turn, are the main tool of tax control. The article considers the impact of digitalization processes occurring in the modern economy on tax control procedures. Modernization of tax processes is exp...

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Autori principali: L. V. Reunova, L. A. Mamiek, L. V. Prigoda, T. A. Paladova
Natura: Artigo
Lingua:Russo
Pubblicazione: Maykop State Technological University 2021-11-01
Serie:Новые технологии
Soggetti:
digital economy
taxes
tax control
tax monitoring
tax audit
desk audit
field audit
tax authorities, tax service
taxpayers
efficiency assessment
effectiveness of tax audits
additional taxation
Accesso online:https://newtechology.mkgtu.ru/jour/article/view/516
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