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Human-centricity is a new trend in the organization of the work of tax authorities

https://doi.org/10.29030/2309-2076-2023-16-2-107-114

Abstract

In the digital age, the range of services and the way they are provided are noticeably changing, which contributes to the democratization of decision-making procedures. The Federal Tax Service of Russia has created electronic offices of taxpayers, digital tax control systems, and a special procedure for paying taxes in the form of a single tax payment (EPP). However, taxpayers still view the tax authorities as a bureaucratic structure. In this regard, it seems that the tax authorities should be more actively engaged in methodological work, comprehensively substantiate the conclusions and proposals for the elimination of violations identified during tax audits, build communication on mutual understanding and trust, feedback from taxpayers.

About the Author

O. Е. Mandroshchenko
Financial University under the Government of the Russian Federation
Russian Federation

Olga V. Mandroshchenko – doctor of economic sciences, professor, Department of taxes and tax administration

Moscow



References

1. Promising Information Technologies for Tax Purposes: International Trends in Software for Auditors. International Journal of Engineering Research and Technology. 2020;13(11):3977-3986.

2. The official website of the Federal Tax Service. URL: https://nalog.ru. (In Russ.).

3. Unified Federal Register of Bankruptcy Information (EFRSB). URL: https://bankrot.fedresurs.ru. (In Russ.).

4. https://www.nalog.gov.ru/rn77/news/activities_fts/11702397. (In Russ.).


Review

For citations:


Mandroshchenko O.Е. Human-centricity is a new trend in the organization of the work of tax authorities. Economic Systems. 2023;16(2):107-114. (In Russ.) https://doi.org/10.29030/2309-2076-2023-16-2-107-114

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ISSN 2309-2076 (Print)