Rostov-na-Donu, Rostov-on-Don, Russian Federation
from 01.01.2017 until now Rostov-na-Donu, Rostov-on-Don, Russian Federation
BBK 6539 Экономика информатики
In modern Russia, the issue of digitalization of the tax system, its transition to a new level using new technologies and programs, is becoming more and more popular. Today, the tax structure touches on the relationship between the state and citizens, the issues of transformation of various spheres of society related to the taxation of electronic commerce, the interaction of legal entities and individuals with tax authorities using the developed digitalization process.
Tax system, digital economy, digitalization, globalization, tax policy, tax administration
1. The national program "Digital Economy of the Russian Federation", approved by order of July 28, 2017 No. 1632-p.
2. Krokhicheva G.E., Sidorenko E.N., Pobivanets T.V., Panova A.A. Problems and features of Russia's transition to the functioning of the digital economy. Management Accounting. 2019.No 6. S. 17-24
3. Komissarova, M. S. The introduction of information technology in the tax control system in the context of the digitalization of the economy [Electronic resource] / M. S. Komissarova, N. V. Rudchenko // Young scientist. - 2018. - No. 52. - S. 120-123. - URL: https://moluch.ru/archive/238/55172/ (accessed: 02/04/2019).
4. Kontarovskaya T.L. Prospects for the development of taxation of commercial organizations // Bulletin of science and education. - 2018. [Electronic resource]. - URL: http://scientificjournal.ru/images/PDF/2018/VNO-50/VNO-14-50-P.pdf
5. Krokhicheva G.E., Sidorenko E.N., Tan Chzhen Development of information technologies in the structure of tax authorities of the Russian Federation // Modern problems of economic security, accounting and law in the Russian Federation. Volume 3 Melbourne, 2019 Publisher: AUSPUBLISHERS (Melbourne) [Electronic resource] - URL: https://auspublishers.com.au/ru/nauka/conference_article/3063/view
6. The official website of the Federal Tax Service. [Electronic resource]. - URL: http://www.nalog.ru/rn61/ (date of access 04.23.2020)
