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Procedure Safety Precautions as Part of Electronic Tax Administration
Iablokov Dmitrii Yur'evich

post-graduate student at Higher School of Engineering and Economics, leading engineer at Peter the Great St. Petersburg Polytechnic University

195276, Russia, g. Saint Petersburg, ul. Dem'yana Bednogo, 22

dmitrij-yablokov@yandex.ru
Другие публикации этого автора
 

 

Abstract.

The object of the research is the tax authorities of the Russian Federation at the modern stage. The subject of the research is the economic substantiation of the means of tax information protection. In his research Yablokov briefly describes the scheme of information exchange of the Federal Tax Service and analyzes approaches of different scientists to the definition of tax and information security. The researcher also clarifies the definition of the term 'tax security' taking into account infotelecommunication influence. Yablokov carries out the econoimic efficiency analysis for the method mentioned above. As a result of his research, Yablokov makes recommendations aimed at increasing the quality of tax administration. In the course of his research, Yablokov has applied general research methods such as analysis and synthesis, and logical, comparative and graphic methods. The novelty of the research is caused by the fact that the author offers and economically substantiates the method of tax information protection to be used by tax authorities. The author's approach to technological interpretation of the system of digital tax adminsitration within this or that economic technological paradigm may outline prospects for its development. 

Keywords: Information Security, economic efficiency, tax control, effectiveness of tax authorities, quality of tax administration, taxation, tax administration, tax security, digital economy, digital tax administration

DOI:

10.25136/2409-7802.2018.3.27407

Article was received:

20-09-2018


Review date:

15-09-2018


Publish date:

17-10-2018


This article written in Russian. You can find full text of article in Russian here .

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