Functional Aspects of the Development of State Tax Management in the Digital Economy

摘要

Currently, under the implementation of new information technologies in the sphere of public administration - what is one of the priority tasks in the field of e-government development - the transformation of state tax management system, as well as understanding of the functional aspects of its development in digital economy, are of particular importance. Academic interest in "digital economy" is due to the appearance of different problems, also in tax management, not only in terms of budget replenishment and tax control, but also of the relationship of tax authorities and taxpayers through the implementation of new digital technologies. In the latter, the problems of the priority of fiscal component and underestimation of regulatory component of state tax management are the most pronounced. This article describes the current problems of state tax management development. The hypothesis of this study defined that the implementation of digital technologies in state tax management is interconnected with the implementation of the fiscal focus of tax policy. To prove it, the contradictions in the attitude to the functional aspects of taxation management were found, the Russian experience in implementing digital technologies was investigated, the effectiveness of such implementation was assessed, several problems were identified and ways to solve them were proposed.