VAK Russia 5.2.3
VAK Russia 5.2.1
VAK Russia 5.2.5
VAK Russia 5.2.6
VAK Russia 5.2.7
UDC 33
CSCSTI 06.00
Russian Classification of Professions by Education 38.00.00
Russian Library and Bibliographic Classification 65
Russian Trade and Bibliographic Classification 7
The article is devoted to the study of the relationship between the key structural components of the processes of digitalization of the economy, the nature of digital platforms and the transformation of the tax control system. The work substantiates that at the level of the national economic system, digitalization of the economy forms seven interconnected structural components - from digital infrastructure to organizational changes - each of which has a direct and measurable impact on the architecture of tax control tools. It has been established that digital platforms, marketplaces and aggregators occupy a special place in this system, since they simultaneously represent a form of business organization and a source of a digital trace of economic transactions suitable for risk-oriented tax control. Based on the structural analysis, an author's scheme for comparing digitalization components with tax administration tools of the Federal Tax Service of Russia was proposed; developed a comparative profile of digital platforms; identified key challenges to tax control generated by the platform economy.
digitalization of the economy, digital platforms, platform economy, marketplace, aggregator, tax control, tax administration, digital footprint, AIS "Tax-3", tax monitoring
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