Tax Administration in the Conditions of Development of IT-Sphere and Digitalization of Economy

Abstract :

The article considers the role of modern information technologies in the process of transformation of tax authorities activity. The author analyzes the online services of tax organizations in several countries, discloses current trends in the development of tax administration in accordance with the requirements of the digital economy. Modern information technologies allowed, according to the author of the article, not only to ensure the electronic interaction of tax authorities with taxpayers, but also to provide a service-oriented model in their activities. This way of development of tax authorities creates the conditions for streamlining and simplifying tax procedures, forms and methods of tax administration. The purpose of this article is to review the established practice of electronic interaction between tax authorities and taxpayers and to identify the areas of digitalization of tax administration. Based on the use of general research methods, the process of digitalization of tax authorities in modern conditions is distinguished by the author.