Выявление институционально-правовых факторов функционирования экосистемы налогового администрирования, влияющие на реализацию задач развития экономики в условиях санкций

Инновации и инвестиции. 2023. № 9. С. 290–295.

Юркова М. Р.

The article analyzes the key issues of implementation and development of the digital tax administration system, which has a significant impact on the implementation of economic development tasks, including in the context of sanctions. The article presents the characteristics of the main elements of tax administration as a factor initiating and justifying the need for digital transformation of the system, focuses on problem areas in the tax administration system, the settlement of which by traditional methods in modern conditions and with the growing scale of information processing is becoming ineffective, capital-intensive and labor-intensive. To address the issues of development of the tax administration ecosystem, the article demonstrates the institutional and legal factors and features of the tax administration ecosystem, considers examples of their influence and examples of their manifestation in the activities of participants in tax legal relations. The application of the proposals set out in the article by participants in tax legal relations will provide a more complete understanding of the functioning of the tax administration ecosystem, which is especially important for the development of the economy at the macro and micro levels in the context of sanctions, as well as in general in the context of a changing picture of the global economic world.

Keywords: санкции, налог, налоговое администрирование, институциональные факторы, tax administration, ecosystem, экосистема, налоговая ответственность, institutional factors, цифровизация, tax, digitalization, tax liability, antirussian sanctions