New Opportunities for Harmonizing Tax Relations in the Conditions of Digitalization of the Tax System

Abstract

Purpose: To analyze the need for scientific understanding of the directions of enhancing the interaction of tax relations subjects through digital technologies application as the priority area for harmonizing tax interests, and overcoming the opportunistic behaviour of taxpayers and the growth of financial losses in the budget system.

Design/Methodology/Approach: The study is performed within the systems approach using general scientific methods: analysis and synthesis, induction and deduction, scientific abstractions.

Findings: The article clarifies the conceptual apparatus of interaction of tax relations subjects, formulates intermediate purposes and results of enhanced interaction in the digital tax environment; presents the analysis of the automated service maintenance of taxpayers and concludes about its high level and effectiveness trough increasing tax revenues of the budget system. The authors found that the indicator of tax debt growth rate signals the existing problems in the tax behaviour of payers and the insufficient efforts of the state in harmonizing the interests of tax relations subjects.

Originality/Value: To eliminate contradictions for tax entities, the authors proposed along with the digitalization of the tax system and the further improvement of state tax control mechanisms to apply positive foreign experience in state support and development of taxpayer advisory tools, disseminate tax monitoring more widely, and stimulate employees of the Federal Tax Service of Russia to professional growth and increasing the quality of tax interactions.