Цифровизация налогового администрирования и её аналитический потенциал (на примере России)

Информационное общество. 2023. № 1. С. 55–64.

Tiutiuriukov V., Тютюрюков Н. Н., Guseva N.

Various state agencies accumulate and publish a significant amount of data, but the Russian public authorities
commonly use official data of the Federal State Statistics Service (Rosstat) for administration purposes. At the same
time, the digitalization of tax administration (the registration of the taxpayers, the receipt of tax reporting, and lately
direct access to accounting data) makes possible the usage of tax statistics for public administration purposes. The
authors use the reports of the Federal Tax Service to show their analytical potential and more realistic nature in
comparison to data of Rosstat. The Federal Tax Service publishes statistics on tax revenues, tax expenses and
taxpayers for major taxes, with breakdown by regions and municipalities. This makes feasible the detailed analysis of
trends in income and property in the economy, welfare in particular regions and municipalities, amount of tax
expenditure and other areas of economy. The limitation is, the tax statistics deals only with the items recorded in the
tax returns, and therefore certain issues may go unnoticed.

Keywords: налоговая отчётность, ФНС РФ, Federal Tax Service of Russia, tax reporting, personal income tax, налог на доходы физических лиц (НДФЛ), tax statistics, налоговая статистика