ASSESSING THE EFFECTIVENESS OF DIGITALIZATION OF TAX CONTROL OVER VALUE-ADDED

Oksana Vlasova, Victoria Korosteleva, Tatiana Grosheva, Evgeny Razdrokov, Maria Popova

Abstract


Objective: The article assesses the effectiveness of the digitalization of tax control over value-added on Russia's state budget, using statistical methods to analyze dynamics, comparison, and calculation of relative and average values. The study aims to develop a new methodology that addresses not only the economic but also the social effects of digitalization.

Methods: Methods of assessing the effectiveness of tax control implementation were analyzed, and a new methodology was developed based on these methods. This methodology is distinguished by the use of indicators that consider both the economic and social effects of digitalization within the Russian context.

Results: The study reveals that the digitalization of tax control, particularly through the ACS "VAT-2" system, has led to a significant increase in additional tax revenues for the budget and a reduction in the number of audits conducted. Additionally, an improvement in the effectiveness of tax audits and greater taxpayer compliance with tax laws were identified.

Conclusions: The digitalization of tax control has shown a significant positive impact on increasing budget revenues and reducing tax fraud. The proposed new methodology can be used to further enhance the effectiveness of tax control activities within the context of digital transformation.


Keywords


Tax control; Value-added tax; Digitalization; ACS "VAT-2"; Effectiveness assessment.

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References


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DOI: http://dx.doi.org/10.21902/Revrima.v2i44.6981

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