TAX MONITORING: DIGITALIZATION OF TAX CONTROL

Abstract

The article is devoted to tax monitoring as a direction of improving tax control. The concept of information interaction is designed to increase budget revenues based on a combination of the interests of taxpayers and the state. Tax monitoring can improve the efficiency of the state's tax system. Recently, the Russian tax service has been actively developing areas for improving tax administration, some of which have already proven themselves in foreign countries. The Federal Tax Service of Russia has already made a big step in changing approaches in tax administration. Analyzing the current tax legislation, it can be concluded that tax monitoring is one of the new forms of tax control and differs from tax inspections by the mechanism of implementation. Tax monitoring is designed to reduce the costs on tax administration, increase the level of tax culture of participants in tax relations. As a result of the new format of information interaction, it becomes possible to resolve disputes before the tax authorities carry out control measures, without bringing them to court. The concept of tax monitoring is given, the conditions of participants for information interaction are revealed. The mechanism of tax monitoring is considered, advantages for taxpayers and tax authorities are noted, and restrictions for its application are also noted. It is emphasized that the procedure of tax monitoring is aimed at improving the efficiency of tax administration and is aimed at countering taxification evasion.