The Main Directions of Development of Information Production of Russia’s Tax System

Abstract

Purpose

The purpose of this chapter is to show the topicality of reformation of the state tax system as an inseparable part of Russia’s digital economy.

Approach

The main problems of state tax systems impossible to solve without information technology (IT) products and wide practical implementation of information technologies are shown. The authors also show problems of formation of legal and information environment in the tax sphere.

Findings

The results of the research show the role of information technologies in Russian tax administration system. In particular, analysis of the main elements of tax administration, implementation of which is impossible without information production, is performed, and the influence of information technologies on the observation of tax administration principles in Russia is determined.

Originality/value

Based on the experience of foreign countries in the sphere of information production of tax system, the Russian practice of implementation of the modern information technologies and solutions in the tax sphere is given and the initial results are analyzed.

Citation

Vanchukhina, L.I., Leybert, T.B., Khalikova, E.A. and Shamonin, E.A. (2018), "The Main Directions of Development of Information Production of Russia’s Tax System", Sukhodolov, A.P., Popkova, E.G. and Litvinova, T.N. (Ed.) Models of Modern Information Economy, Emerald Publishing Limited, Leeds, pp. 265-274. https://doi.org/10.1108/978-1-78756-287-520181027