Digital technologies of tax control in the general concept of digitalization of the state: international experience, Russian experience

Abstract

Introduction. Digital technologies have become a part of everyday life of most people, and they have become an expected element of interaction with both enterprises and state and municipal authorities. This has opened up the world of digital public services to provide a simple online experience combined with efficiency and innovation for every citizen. This allows everyone to freely communicate with government agencies and access the necessary information at the touch of a button. Waiting hours in long queues have turned into online forms with drop-down menus and simple instructions. It has become possible to access the data you need from the comfort of your home or on the go using your smartphone. Goal. Highlighting the problems and prospects of using the super services of the tax service by taxpayers and the tax authorities themselves. Materials and methods. The study is based on the analysis of the digital environment, the digital tax field. The following methods were used: monographic, statistical grouping, comparative and subject-object analysis. Results and discussion. In the course of the research, information was structured concerning all aspects of digitalization of tax administration in modern conditions, proposals were made for the development of digital tax control that can be used in the implementation of the project of digital transformation of public services for the population, "growth points" of a friendly digital field for taxpayers were formulated. Conclusion. Based on the results of the study, it can be concluded that digital government is a general administrative process related to the provision of open and effective services to the population using digital technologies. The work of the government on digital transformation is more than just posting forms on the Internet; it includes an assessment of the needs and interests of its citizens and appropriate adaptation. The interaction provided by public digital services can be carried out within three main categories: between a public institution or within it and another public institution, between a government and a citizen, or between a government and a business.