Digital transformation of management resources for a comfortable tax environment

Plekhanov Russian University of Economics, Department for Accounting and Taxation, Moscow, Russia

¹ Corresponding author: anastasiya.simachkova@inbox.ru

Abstract

With the use of digital technologies, a person’s daily life, industrial relations, economic processes and education are changing, as well as new requirements for communications, computing power, information systems and services arise. The article reflects the main results of the digital transformation of tax authorities, contributing to the creation of a comfortable tax environment in the context of the general digitalization of the economy. The study aims to determine the causal relationship between the management decisions made by the tax authorities and the dynamics of obligatory payments to the budgets of the budgetary system of the Russian Federation, as well as to formulate proposals for improving the advanced developments of tax authorities aimed at creating a comfortable tax environment, reflecting the principles of the “economy of trust”. The solution of the tasks set in the work was carried out on the basis of the application of general scientific research methods within the framework of comparative, logical and statistical analysis, etc. Among key findings of the research, we should mention the substantiation of the transformation of the management resources of the tax authorities under the influence of the development of digital technologies, as well as the development of practical recommendations for improving the advanced developments of the tax authorities (tax monitoring system, special tax regime for self-employed citizens, single tax payment system) in the framework of creating a comfortable tax environment and building trusting relationships with taxpayers.