Tax Administration as an Important Factor in Improving Tax Collection
Abstract
The subject of the study is tax administration in a mobilization economy. The purpose of the work is to identify the potential of tax administration, which allows solving fiscal problems while ensuring the stability of the tax burden on business in the context of expanding the information base and improving processing technologies obtained from various data sources. The object of the study is the areas of tax administration, including the development of electronic services and the interaction of participants in tax relations. The research methodology is based on the theory of economic development, the place and role of tax administration in achieving stability of budget revenues. It is established that the functioning of special administrative regions (SAR) can act as a factor in increasing tax revenues when solving the problem of attracting foreign investment from foreign offshore companies. It is concluded that the main directions of solving the tasks set within the framework of measures taken within the framework of the mobilization economy are the identification of new objects of taxation, the development of adaptive forms of interaction with taxpayers, the expansion of the use of tax monitoring, and the deepening of a targeted approach to tax control.
Keywords
tax administration,
tax monitoring,
taxation of the self-employed,
SAR,
adaptive taxation,
objects of taxation
Supporting agencies: The article was prepared based on the results of research carried out in 2024 at the expense of budgetary funds under the state assignment of the Financial University. Financial University, Moscow, Russia.
About the Authors
L. I. Goncharenko
Financial University, Moscow, Russia
Russian Federation
Russian Federation
Lubov I. Goncharenko — Dr. Sci. (Econ.), Prof., Scientific Director of the Department of Taxes and Tax Administration Faculty of Tax, Audit and Business Analysis
S. V. Bogachev
Financial University, Moscow, Russia
Russian Federation
Russian Federation
Sergey V. Bogachev — Dr. Sci. (Econ.), Prof., Senior Researcher at the Center for Scientific Research and Strategic Consulting of the Faculty of Taxes, Audit and Business Analysis
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Review
For citations:
Goncharenko L.I., Bogachev S.V. Tax Administration as an Important Factor in Improving Tax Collection. Economics, taxes & law. 2024;17(6):140-151. (In Russ.)
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