Digitalization in Small Business Tax Administration

Abstract

Digitalization of the tax administration is an integral part of the implementation of the national program “Digital Economy of the Russian Federation.” The purpose of the study is to analyze the digitalization of the tax administration of small businesses, the level of involvement and coverage of electronic services by small and medium-sized enterprises (SMEs) in interaction with the tax authorities, as well as information about the security of this process. The analysis showed that the identified areas of digitalization of the tax administration of small businesses are in the process of development and require additional efforts for their distribution. The prospects for the development of a new experimental taxation regime based on the “occupational income tax” implemented, based on the My Tax mobile application, are considered separately. Suggestions are made for improving the security of using electronic documents and obtaining electronic digital signatures (EDS) by amending the law “on electronic digital signature.”