The Impact of Modern Electronic Technologies on the Relations of Tax Authorities and Taxpayers
Research Article
- Elena Yur’evna Orlova Federal Tax Service of Russia vipelena3403@list.ru
-
Pavel Valerievich Sedaev
Dobroljubov State Linguistics University of Nizhny Novgorod
pvsedaev@mail.ru
Elibrary Author_id 810714
- Sergey Vasilyevich Ustinkin Dobroljubov State Linguistics University of Nizhny Novgorod sv.ustinkin@gmail.com
Elibrary Author_id 618431How to CiteOrlova E.Y., Sedaev P.V., Ustinkin S.V. The Impact of Modern Electronic Technologies on the Relations of Tax Authorities and Taxpayers. Vlast’ (The Authority). 2022. Vol. 30. No. 5. P. 184-188. DOI: https://doi.org/10.31171/vlast.v30i5.9261Abstract
In the article, the authors consider in detail electronic technologies increasingly used in the work of government agencies and, in particular, in the work of tax authorities. The authors conclude that the use of information technology is inevitable and leads to improved interaction between tax authorities and taxpayers. This process also ensures openness and transparency of actions of inspection bodies.Keywords:tax control; information technology; digitalization; AIS «Tax 3»; electronic document management; internet servicesArticleReceived: 01.11.2022
Citation FormatsOther cite formats:
APAOrlova, E. Y., Sedaev, P. V., & Ustinkin, S. V. (2022). The Impact of Modern Electronic Technologies on the Relations of Tax Authorities and Taxpayers. Vlast’ (The Authority), 30(5), 184-188. https://doi.org/10.31171/vlast.v30i5.9261IssueSectionEXPERTISE
Following the submission of the manuscript to the Publisher, the author binds oneself not to publish it somewhere else without permission of the Publisher.
- Sergey Vasilyevich Ustinkin Dobroljubov State Linguistics University of Nizhny Novgorod sv.ustinkin@gmail.com
