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Modernization of informational system of tax authorities of the Russian Federation

https://doi.org/10.26425/2658-3445-2019-1-42-51

Abstract

The article analyzes the automated information system “Nalog”, which is used by the tax authorities to tackle various problems related to the functions of the Federal tax service. Automation of the processes, carried out by the tax authorities allows to improve the efficiency of the tax system by improving the efficiency and quality of decisions; to improve the efficiency and productivity of tax inspectors; to provide tax inspections at all levels with complete and timely information on changes in tax legislation; to provide reliable data on the counting of taxpayers and on the effectiveness of control over compliance with tax legislation; to improve the quality and efficiency of accounting; to obtain data on the receipt of taxes and other payments to the budget; to analyze the dynamics of the receipt of tax amounts and the possibility of forecasting this dynamics; to reduce the volume of document circulation in paper form. However, the existing architecture of the automated information system “Nalog” was formed more than 10 years ago and during its existence underwent only minor changes. The development of information technologies, including in the field of public administration, as well as significant changes in the system of tax administration determines the relevance of the development of approaches to the modernization of the existing information system of tax authorities. The article proposes the directions and principles of modernization of the automated information system “Nalog”, reveals the main directions of construction of a new automated system and the parameters to control the level of achievement of goals as a result of modernization of the existing system in the following areas: centralization of processing and storage of information of tax authorities; the development of electronic interaction of public administration with taxpayers, the development of information means of interaction with external users; creation of operational and support systems and subsystems of tax administration; results of formation and development of information and analytical system in the activities of tax authorities; automation of administrative and economic activities of tax authorities; social performance criteria.

About the Authors

S. P. Kosarin
State University of Management
Russian Federation
Candidate of Economic Sciences, Associate Professor


Yu. A. Lebedeva
State University of Management
Russian Federation
Candidate of Economic Sciences, Associate Professor


I. V. Mil'kina
State University of Management
Russian Federation
Candidate of Economic Sciences, Associate Professor


References

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4. Mil'kina I.V., Kosarin S.P. and Khodanova N.A. (2016), “The construction of information-analytical system of management of housing and communal complex” [“Postroenie informatsionno-analiticheskoi sistemy upravlenia zhilishchno-kommunalnym kompleksom”], University Bulletin [Vestnik Universiteta], no. 20, 80 p.

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Review

For citations:


Kosarin S.P., Lebedeva Yu.A., Mil'kina I.V. Modernization of informational system of tax authorities of the Russian Federation. E-Management. 2019;2(1):42-51. (In Russ.) https://doi.org/10.26425/2658-3445-2019-1-42-51

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ISSN 2658-3445 (Print)
ISSN 2686-8407 (Online)