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Aspects of the use of geoinformation technologies in the administration of property taxes

https://doi.org/10.29030/2309-2076-2024-17-1-99-106

Abstract

The article considers an urgent problem related to improving the quality of property tax administration through the use of geoinformation systems in organizational, technological and information aspects, which contributes to the replenishment of revenues of regional and local budgets. Important areas of tax administration are the definition of a number of aspects of the use of geoinformation technologies that allow the interaction of various structures related to the process of property taxation, verification of property data, accounting and control of violations of tax legislation and tax revenues.

About the Authors

S. V. Bogachov
Financial University under the Government of the Russian Federation
Russian Federation

Sergey V. Bogachov - doctor of economic sciences, professor, Department of taxes and tax administration, money circulation and credit

Moscow



O. V. 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



M. B. Antonova
Financial University under the Government of the Russian Federation
Russian Federation

Mariya B. Antonova - senior lecturer, Department of taxes and tax administration

Moscow



References

1. Zubov Ya.O., Yakushina T.V. Development of information financial technologies in modern conditions. Ekonomicheskie sistemy = Economic systems. 2023;16(1(60)):49-58. (In Russ.).

2. Bogachev S.V. Formation of conditions for the growth of property fees in the structure of local budgets. Imushchestvennye otnosheniya v Rossijskoj Federacii = Property relations in the Russian Federation. 2018;(4(199)):96-102. (In Russ.).

3. Bayraktar K.S. Three-dimensional real estate cadastre in Russia. Programmnye produkty, sistemy i algoritmy = Software products, Systems and Algorithms. 2015;(2):1-4. (In Russ.).

4. Mandroshchenko O.V., Bogachev S.V. Tax administration in the digital economy: development prospects. Ekonomicheskie sistemy = Economic systems. 2021;(14(1)):152-158. (In Russ.).

5. Development of the concept of the development of legal bases for the use of distributed registry technology in public administration / V.N. Yuzhakov [et al.]. Moscow : RANH and GS under the President of the Russian Federation, 2020. 55 p. (In Russ.).


Review

For citations:


Bogachov S.V., Mandroshchenko O.V., Antonova M.B. Aspects of the use of geoinformation technologies in the administration of property taxes. Economic Systems. 2024;17(1):99-106. (In Russ.) https://doi.org/10.29030/2309-2076-2024-17-1-99-106

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ISSN 2309-2076 (Print)