Abstract:

This analyzes the impact of information and communication technologies (ICT), which are the main tools of the information society, on tax administration in Russia. For this purpose, a correlation/regression model was built, reflecting the impact on tax revenues from both the traditional factors (in particular, the debt of taxpayers to the budget, additional tax amounts assessed upon as a result of tax audits, the number of business entities) and the IT factor (the number of active internet users). The inclusion into the model of the factors selected by the authors is supported by the corresponding rationale.  The model includes the presentation of the data by Federal Districts and for the Russian Federation as a whole. The findings were analyzed. It was proved that the technological factor has an impact on tax collection and, hence, on the efficiency of tax administration.