Specifics of the Work of Tax Authorities in the Context of a Pandemic

Larisa Aguzarova, Fatima Aguzarova

2021

Abstract

Events related to the spread of a new coronavirus infection have left their negative imprint on the economy not only of Russia, but also of other foreign countries. All sectors of the economy have suffered. A kind of locomotive in this whole story can be called the work of the Federal Tax Service of Russia. The new methods of work of the tax authorities have maximally ensured the economic security of the state at the expense of taxes and fees received by the budgets of the budgetary system. The authors note that the introduction of restrictive measures during the pandemic left no other option but to work remotely. In this regard, the leadership of the Federal Tax Service of Russia has made a fair decision to improve, disseminate and apply digital technologies in the work of tax authorities. Based on the results of the study, reasonable conclusions were made that the mechanism of work of tax authorities is still imperfect and needs further improvement. It is advisable to improve the quality and efficiency of the activities of tax authorities by ensuring full and timely receipt of tax payments to the budgets of the budget system by carrying out work on automation and development of the control and analytical system, identifying illegal tax optimization schemes, continuing the development of services and digital programs.

Paper Citation

in Harvard Style

Aguzarova L. and Aguzarova F. (2021). Specifics of the Work of Tax Authorities in the Context of a Pandemic. In Proceedings of the 2nd International Scientific and Practical Conference "COVID-19: Implementation of the Sustainable Development Goals" - Volume 1: RTCOV, ISBN 978-989-758-617-0, pages 244-248. DOI: 10.5220/0011118600003439

in Bibtex Style

@conference{rtcov21,
author={Larisa Aguzarova and Fatima Aguzarova},
title={Specifics of the Work of Tax Authorities in the Context of a Pandemic},
booktitle={Proceedings of the 2nd International Scientific and Practical Conference "COVID-19: Implementation of the Sustainable Development Goals" - Volume 1: RTCOV,},
year={2021},
pages={244-248},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0011118600003439},
isbn={978-989-758-617-0},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd International Scientific and Practical Conference "COVID-19: Implementation of the Sustainable Development Goals" - Volume 1: RTCOV,
TI - Specifics of the Work of Tax Authorities in the Context of a Pandemic
SN - 978-989-758-617-0
AU - Aguzarova L.
AU - Aguzarova F.
PY - 2021
SP - 244
EP - 248
DO - 10.5220/0011118600003439