Procurement of Hunting Resources in the System of Fiscal Relations (Case Study of the Northern Regions of Russia)

Lazhentsev, Vitalii; Chuzhmarova, Svetlana; Chuzhmarov, Andrei

doi:10.15838/esc.2019.4.64.8

Cited by 1 publication

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“…-within the framework of e-government development, the implementation of crowdsourcingthrough the development and implementation of mobile information technologies, attracting the population to the control of the tax base of natural resources management (forest use, use of wildlife, environmental pollution, etc.) [19], as well as the tax base of excise taxes (sale of excisable goods produced), transport tax, etc;…”

Section: Suggestions and Research Resultsmentioning

confidence: 99%

Functional Aspects of the Development of State Tax Management in the Digital Economy

Шеломенцев¹,

Chuzhmarova²,

Chuzhmarov³

et al. 2020

Proceedings of the Ecological-Socio-Economic Systems: Models of Competition and Cooperation (ESES 2019)

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Currently, under the implementation of new information technologies in the sphere of public administration what is one of the priority tasks in the field of e-government development-the transformation of state tax management system, as well as understanding of the functional aspects of its development in digital economy, are of particular importance. Academic interest in-digital economy‖ is due to the appearance of different problems, also in tax management, not only in terms of budget replenishment and tax control, but also of the relationship of tax authorities and taxpayers through the implementation of new digital technologies. In the latter, the problems of the priority of fiscal component and underestimation of regulatory component of state tax management are the most pronounced. This article describes the current problems of state tax management development. The hypothesis of this study defined that the implementation of digital technologies in state tax management is interconnected with the implementation of the fiscal focus of tax policy. To prove it, the contradictions in the attitude to the functional aspects of taxation management were found, the Russian experience in implementing digital technologies was investigated, the effectiveness of such implementation was assessed, several problems were identified and ways to solve them were proposed.

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Section: Suggestions and Research Resultsmentioning

confidence: 99%