Information and Analytical Support for Tax Control

Abstract

A characteristic feature of the modern period is the increased use of information resources in legal tax relations, both on the part of tax authorities and on the part of business entities. Digital technologies increase the flow of contactless appeals to the regulatory authority and encourage the process of interaction with taxpayers. The purpose of this study is a scientific and practical analysis of the specifics of the information resources used in control measures as well as the prospects for further development and application of information and telecommunication technologies to improve the effectiveness of tax control. As a result of the study, internal and external sources of tax control information are identified, sources for the creation of taxpayer profiles are given, and the electronic services demanded by tax authorities are reflected. A wide variety of electronic services offered by the Federal Tax Service of Russia and applied information and telecommunication technologies allow the taxpayer to use various programs that facilitate interaction with tax authorities. The main features and advantages of the Kontur-Extern program are presented. A scheme for digital information exchange between an enterprise and a specific division of the Federal Tax Service of Russia was developed, which will expand the possibility of information and analytical support for tax administration to improve the security of an enterprise. The results of the study can be used in the development of state tax administration measures in the field of information and telecommunication technologies and the development of practical measures aimed at providing a large array of information and services for various categories of taxpayers.