Innovative approach to modernization of tax accounting as the factor of effective tax administration

The article highlights the urgency of introducing innovative developments and digital technologies. The transition to a «proactive state» is the formation of a digital government by further developing the electronic and mobile government; increase in public services provided in electronic form; the formation of an open government and an open parliament; improving the activities of state bodies, ensuring transparency of law enforcement agencies and the judiciary; development of national spatial data infrastructure, etc. As an example, the implementation of the project of the geological map of the executive power is shown. This will lead to a number of positive changes in the tax accounting, namely, it makes it possible to identify enterprises that evade compulsory payments to the budget. Also, the article analyzes the foreign experience of tax evasion, shows generally accepted measures to recover tax arrears used in many countries of the world. There are two opposite approaches to the taxation policy in the digital economy: the first approach is to maximize tax revenues and proceeds from a steady increase in revenue from the sale of digital products and services. Other states, on the contrary, believe that tax cuts in the digital segment of the economy create a side-effect, which often turns out to be more weighty than the shortfall in taxes.

налоговый учет, модернизация, инновации, разработки, цифровые технологии, геоинформационная карта, интернет-портал, tax accounting, modernization, innovations, developments, digital technologies, geoinformation map, Internet portal, салық есебі, жаңғырту, инновациялар, әзірлемер, сандық технологиялар, геоақпараттық карта, интернет-портал

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