Home  Journals  International Accounting  28(178) - 2011 July

Income taxation and new information tecnologies

Available online: 19 July 2011

Subject Heading: Taxation

JEL Classification: 

The paper deals with ways of increasing efficiency of controlling the accuracy and accounting the income of companies and individuals to determine the object of taxation. The author demonstrates the procedural limitations and complications the task involves at present in the Russian Federation. Relying on the experience of application of 5 methods of indirect identification of taxpayer’s income in developed countries, as well on the fact that cash turnover is being consistently replaced by the turnover of information about money, the author describes and justifies the possibility of replacing work of employees with money and paper documents by work of computer systems with electronic files and databases

Keywords: efficiency of accounting income, object of taxation, indirect identification of taxpayer’s income, information technologies

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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