DIGITAL ECONOMY AND FISCAL MANAGEMENT: CURRENT ISSUES AND PROSPECTS
Svetlana D. Nadezhdina1, Olga A. Chistyakova2
1Novosibirsk, Russian Federation
2Siberian University of Consumer Cooperation
Keywords: digital economy, digital transformation, digitalization, fiscal management, tax authorities
Abstract
The article analyzes the topical issues of the implementation of digitalization in fiscal management, revealing the development of digital resources applied by Federal Tax Service that advances accountability in the sphere of taxation. The article reasonably states that it is still difficult to foresee all the risks of digital transformation but observing the priority of the digital principles it is possible to avoid these risks in the nearest future. This study substantiates the prospects of further development of digitalization in fiscal management.
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