Abstract
The research studies the effectiveness of tax control in the Russian Federation. An analysis of the indicators of control work carried out by the tax authorities for the nine months of 2021 is given compared with the same period in 2019 and 2020. The factors that had an impact on the growth of tax revenues are presented. The authors disclosed digital tools that have made it possible to achieve positive results that affect the receipt of tax liabilities in the consolidated budget. It is noted that further improvement of the control block of tax authorities should take place within the framework of strengthening work in the areas of a risk-oriented approach, preventing violations of mandatory requirements, and integrating the Tax-3 automated information system with systems used by taxpayers.
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References
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Musaelyan, A.K., Molchanov, E.G., Bugaenko, O.B., Khizhnyak, E.P. (2023). Tax Control in the Russian Federation Performance: Assessment, Digital Instruments, and Development Prospects. In: Popkova, E.G., Sergi, B.S. (eds) Anti-Crisis Approach to the Provision of the Environmental Sustainability of Economy. Approaches to Global Sustainability, Markets, and Governance. Springer, Singapore. https://doi.org/10.1007/978-981-99-2198-0_34
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DOI: https://doi.org/10.1007/978-981-99-2198-0_34
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