END-TO-END TECHNOLOGIES OF THE DIGITAL ECONOMY AS A FACTOR IN THE FORMATION OF THE DYNAMIC STABILITY OF TAX AUTHORITIES

Abstract

The article examines the state and prospects of using end-to-end technologies of the digital economy in the context of ensuring the dynamic stability of the tax authorities of the Russian Federation. The purpose and objectivesof the study isto clarify the concept of dynamic stability in relation to the functioning of public authorities in general, and tax authorities in particular; to characterize the specifics and determine the directions of implementation of end-to-end technologies in ensuring the dynamic stability of tax authorities; assess the current state of digitalization of tax authorities; provide best practices for using digital technologies. The authors’ understanding of the concept of dynamic sustainability as a characteristic of the development of tax authorities is presented, the possibilities of using end-to-end digital technologies to ensure the goals and objectives of the development of public authorities are clarified. Risks of sustainable development of tax authorities are grouped, on the basis of which theoretical models for assessing the sustainability of development of the Federal Tax Service and its dynamic component, are presented. The assessment of the state of digitalization of the Federal Tax Service is given, promising areas of digitalization are identified to ensure the dynamically sustainable development of the tax authorities of the Russian Federation. It is confirmed that the use of end-to-end technologies of the digital economy is designed to provide comprehensive assistance to the formation of the dynamic stability of the development of the tax authorities of the Russian Federation, taking into account some slowdown in the development of digitalization projects of the Federal Tax Service of the Russian Federation in recent years. Introduction of a fully verified blockchain platform for taxpayer accounting should be considered as promising area for further digitalization of tax authorities along with development of platforms for remote tax controlling, transition to digital personnel management of tax authorities, application of VR / AR technologies (consultants) in direct interaction with taxpayers, development of technologies for organizational and technical assistance to digitalization of tax authorities, and collection of public opinion on the activities of tax authorities based on big data technologies.

Keywords

dynamic sustainability of the system, tax authorities, tax risks, end-to-end technologies, digital economy, digitalization

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About the Author

Tatyana V. Deeva – PhD in Economics, Doctoral Student; Market Economy Institute of Russian Academy of Sciences, Moscow, Russia. E-mail: tv_k@lenta.ru. SPIN РИНЦ 9015-5955

For citation

Deeva T.V. End-To-End Technologies of the Digital Economy as a Factor in the Formation of the Dynamic Stability of Tax Authorities // BENEFICIUM. 2021. Vol. 1(38). Pp. 7-15. (In Russ.). DOI: 10.34680/BENEFICIUM.2021.1(38).7-15