Synergy of digital technologies and service model of tax authorities as a driver of tax administration development

Abstract

As an object of scientific research, tax administration has its own specifics, since practial and theoretical issues are closely intertwined. The Russian Federal Tax Service has become a recognized pioneer in applying the latest digital technologies in its activities, including big data processing and artificial intelligence (AI). Being in constant contact with taxpayers, including in new digitalized forms, tax authorities solve theoretical questions on the correct terminology understanding and usage, the content of new and old definitions of known categories and phenomena, such as “taxes,” “tax secrecy,” “customer focus,” “human-centeredness,” and “tax culture.” It is important to assess the functional actions of tax authorities in terms of control activities, studying its new form in the form of tax monitoring, from the position of interdepartmental cooperation as well as, for the purpose of improving the efficiency of budget calculations and justification of tax innovations. That should ensure the effectiveness implementing national projects with minimal administrative or controlling burden, among other things. Having highlighted the service model of tax authorities’ detail, the authors consider the issues of its implementation in relation to different categories of taxpayers (individuals and legal entities); in addition, they show the process of transformation and prospects of development in view of new tools of interaction between tax authorities and taxpayers.