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Technological transformation of tax administration procedures as a factor of economic growth

Author

Listed:
  • E. S. Vylkova

    (North-West Institute of Management – branch of RANEPA, Saint Petersburg, Russia)

  • N. G. Viktorova

    (Peter the Great Saint Petersburg Polytechnic University, Saint Petersburg, Russia)

  • N. V. Pokrovskaya

    (Saint Petersburg State University, Saint Petersburg, Russia)

Abstract

Russia’s economic growth is impossible without the extensive use of cloud and mobile technologies in the registration and accounting of taxpayers. The purpose of the study is to identify positive and negative aspects of introducing information and communication technologies into the registration and accounting tax procedures in various countries to develop recommendations for the improvement of these procedures in the Russian Federation. General and special theories of taxation constitute the methodological basis of the research. The method of the study is comparative analysis of two groups of countries: economically developed and catch-up countries. The authors assess the current situation with digitalisation in the states, systematize software used, and demonstrate that in economically developed countries digitalisation has a more pronounced effect on the quality of tax administration and economic growth. The research shows that progressive technologies applied by the Federal Tax Service of Russia for the registration and accounting of taxpayers influence the growth of tax revenues, primarily VAT. The most urgent tasks of reforming the modern taxpayer registration system include registration of property taxes, VAT on imports, income taxes, as well as development of digitalisation technologies for the registration and accounting procedures taking into account the trends in economic processes’ transformation towards a smart society. The widest possible introduction of digital registration and accounting of taxpayers is meant to significantly increase the efficiency of Russia’s tax system and contribute to the stable growth of the domestic economy.

Suggested Citation

  • E. S. Vylkova & N. G. Viktorova & N. V. Pokrovskaya, 2020. "Technological transformation of tax administration procedures as a factor of economic growth," Journal of New Economy, Ural State University of Economics, vol. 21(1), pages 53-71, March.
    • Handle: RePEc:url:izvest:v:21:y:2020:i:1:p:53-71
    DOI: 10.29141/2658-5081-2020-21-1-3
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    References listed on IDEAS

    as
    1. Ms. Margaret Cotton & Gregory Dark, 2017. "Use of Technology in Tax Administrations 1: Developing an Information Technology Strategic Plan (ITSP)," IMF Technical Notes and Manuals 2017/001, International Monetary Fund.
    2. Margaret Cotton & Gregory Dark, 2017. "Use of Technology in Tax Administrations 1; Developing an Information Technology Strategic Plan (ITSP)," IMF Technical Notes and Manuals 17/01, International Monetary Fund.
    3. Olivier Glassey, 2010. "Why TaxMe Makes Taxpayers Happy?," Post-Print hal-00568117, HAL.
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    6. Ms. Margaret Cotton & Gregory Dark, 2017. "Use of Technology in Tax Administrations 2: Core Information Technology Systems in Tax Administrations," IMF Technical Notes and Manuals 2017/002, International Monetary Fund.
    7. Margaret Cotton & Gregory Dark, 2017. "Use of Technology in Tax Administrations 2; Core Information Technology Systems in Tax Administrations," IMF Technical Notes and Manuals 17/02, International Monetary Fund.
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    More about this item

    Keywords

    tax administration; economic growth; registration; accounting; information technologies; telecommunication technologies;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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