Siberian Federal University

Issue

Journal of Siberian Federal University. Humanities & Social Sciences. 2023 16 (3)

Authors

Milogolov, Nikolai S.; Polezharova, Lyudmila V.; Machekhin, Viktor A.

Contact information

Milogolov, Nikolai S.: Financial Institute under Minfin of Russia Moscow, Russian Federation; ORCID: 0000-0003-2739-8912; Polezharova, Lyudmila V.: Financial University Moscow, Russian Federation; ORCID: 0000-0002-2636-6567; Machekhin, Viktor A.: Financial University Moscow, Russian Federation;

Keywords

tax administration; tax policy; digitalization; tax cooperation; FTS

Abstract

The article is devoted to the study of challenges which tax administration of Russia is facing in the current era of global cooperation and digitalization and its approach to perform its functions effectively in international environment. Authors employ case study research approach. As the analysis demonstrated Federal Tax Service possesses three important features which are necessary for successful internationalization: (1) methodological flexibility in joining different kinds of international projects and treaties enabling enhanced tax cooperation at regional and global level, (2) digital advancement and data analysis skills, (3) openness to the global dialogue where the best practices are shared. Author’s point is that with the support of policymakers whose work is to design more simple and stable international tax rules these capacities of Russian and other advanced tax administrations will likely lead to the emergence of regional tax administration in Eurasia where Russian tax service will be the important integrated part

Pages

343–353

EDN

AAQQAN

Paper at repository of SibFU

https://elib.sfu-kras.ru/handle/2311/149945

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License (CC BY-NC 4.0).