| Issue |
SHS Web Conf.
Volume 62, 2019
17th International Scientific Conference “Problems of Enterprise Development: Theory and Practice” 2018
|
|
|---|---|---|
| Article Number | 14001 | |
| Number of page(s) | 4 | |
| Section | Theory and Practice of Taxation and Audit of Enterprises | |
| DOI | https://doi.org/10.1051/shsconf/20196214001 | |
| Published online | 15 March 2019 | |
Tax Administration of VAT: Impact of Changes
Samara State University of Economics, Samara, Russia
* Corresponding author: mikhaleva2007@yandex.ru
The relevance of the issue examined is stipulated by the results of the conducted study of the term “tax administration” and analysis of the impact of changes in tax administration of value added tax (VAT). The purpose of this study is to investigate the impact of changes in tax administration on VAT efficiency and collection rate. Within the context of digital economy, the state implements measures to digitize VAT tax control in order to reduce its own tax risks. The solution of this issue is the development of tax administration using digital technologies. A study has been conducted in order to assess impact of changes in the tax administration on VAT efficiency and collection rate.
Key words: digital economy / tax administration / VAT / tax risks / automated control system / conscientious taxpayer
© The Authors, published by EDP Sciences, 2019
This is an open access article distributed under the terms of the Creative Commons Attribution License 4.0 (http://creativecommons.org/licenses/by/4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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