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Financial Analytics: Science and Experience
 

Tax administration of small and medium-sized businesses in the digital economy

Vol. 13, Iss. 3, SEPTEMBER 2020

Received: 18 March 2020

Received in revised form: 6 April 2020

Accepted: 30 April 2020

Available online: 14 August 2020

Subject Heading: Tax regulation

JEL Classification: H20

Pages: 327–342

https://doi.org/10.24891/fa.13.3.327

Orlov S.N. Kurgan State University, Kurgan, Russian Federation
orlovsn@list.ru

ORCID id: not available

Fedotova Yu.V. Kurgan State University, Kurgan, Russian Federation
Miss.Juli96@yandex.ru

ORCID id: not available

Subject. The article addresses tax administration of small and medium-sized businesses in the digital economy.
Objectives. We investigate methods for improving the tax administration of small and medium-sized businesses in the digital transformation of the economy.
Methods. The study draws on theoretical and empirical methods.
Results. We propose to introduce a unified ecosystem of small and medium-sized businesses to enhance the efficiency of tax administration based on the interests of the said businesses. The ecosystem is a social and technical system, which is implemented through a set of computer programs; the participants of the system share the programs and exchange information. This is an environment that provides conditions for innovative development of a particular industry.
Conclusions. Digital transformation of tax administration is critical, as it is the main element of the country's tax system management. It is possible through creating a single technological platform for data exchange, i.e. a special industry-based ecosystem.

Keywords: tax administration, small business, technological transformation, digital economy, business ecosystem

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