Subject Currently, many countries, including Russia, face a new phenomenon of economic digitalization. The digitalization also influences tax administration. Thus, it is important to improve digital processes for tax purposes. Objectives The study identifies and analyzes key options to improve tax administration in the digital economy. Methods I mainly rely upon the analysis and synthesis of global practices used to refine the interaction of tax authorities and taxpayers during the digitalization of tax administration. Results I identified and analyzed key aspects that tax authorities should focus on in order to improve their interaction with taxpayers in providing them with digital services. The aspects include monitoring of demand for services, setting up a user-friendly design of the service, implementation of an online self-service option and effective management of options. Based on the analysis, I formulated my recommendations for tax authorities. Conclusions and Relevance I articulated my recommendations for improving the tax administration practice during the digitalization of the Russian economy, such as determining opportunities and capabilities for online services through effective monitoring and analysis of data, user-friendly design of services or digital transformation of the existing services, implementation of digital services by adopting regulatory standards or encouraging the use of digital options, streaming taxpayers to a preferable option, elimination of excessive options and holding taxpayers fixed on an option which is important for tax authorities, setting up a set of indicators to gauge the development of digital self-service options.
Shvandar K.V., Anisimova A.A. [Foreign Experience of Development of Cashless Payment System: Practice and Results]. Finansovyi zhurnal = Financial Journal, 2015, no. 1, pp. 91–98. (In Russ.)
Shvandar K.V., Anisimova А.А. Ogranichenie nalichnykh denezhnykh raschetov kak variant stimulirovaniya razvitiya beznalichnykh platezhei v ekonomike: zarubezhnyi opyt: monografiya [Cash payments restrictions as an option spurring the development of cashless payments in the economy: Foreign evidence: a monograph]. Moscow, MAKS Press Publ., 2016, 79 p.
Glazunov А.V., Shvandar K.V., Anisimova А.А. [Development of National Payment Systems as the Current Trend]. Finansovyi zhurnal = Financial Journal, 2016, no. 5, pp. 94–102. (In Russ.)
Ternopol'skaya G.B., Tyutyuryukov N.N., Tyutyuryukov V.N. [On the signal function of taxes]. Finansy = Finance, 2015, no. 5, pp. 40–43. (In Russ.)
Shvandar K.V. [Non-cash payments in the economy: Actual problems and solutions of foreign countries]. Finansovaya analitika: problemy i resheniya = Financial Analytics: Science and Experience, 2015, vol. 8, iss. 25, pp. 2–10. URL: Link (In Russ.)
Anisimova A.A. [Cash payment limitations as a way to increase tax revenues of the budget: The EU experience]. Finansovaya analitika: problemy i resheniya = Financial Analytics: Science and Experience, 2015, vol. 8, iss. 20, pp. 56–64. URL: Link (In Russ.)
McCarthy K.J. The Money Laundering Market: Regulating the Criminal Economy. Agenda Publishing, 2018. URL: Link
Malis N.I. [Tax policy in combating the underground economy: Improving tax collection]. Finansovyi zhurnal = Financial Journal, 2014, no. 1, pp. 81–90. (In Russ.)
Malis N.I. [Improvement of the tax mechanism elements as a real way of increase of the fiscal revenue]. Finansovyi zhurnal = Financial Journal, 2013, no. 3, pp. 89–96. (In Russ.)
Aguzarova F.S. [Property tax transformation in the face of digitalization of Russia]. Finansy i kredit = Finance and Credit, 2019, vol. 25, iss. 7, pp. 1637–1645. (In Russ.) URL: Link
Tikhonova A.V. [Google Tax: How to Avoid Stepping Back in the Near Future?]. Mezhdunarodnyi buhgalterskii uchet = International Accounting, 2018, vol. 21, iss. 10, pp. 1129–1139. (In Russ.) URL: Link
Gupta S., Keen M., Shah A., Verdier G. Digital Revolutions in Public Finance. Washington, DC, International Monetary Fund, 2017, 24 p.
Gordon R.H., Kopczuk W. The Choice of the Personal Income Tax Base. Journal of Public Economics, 2014, vol. 118, pp. 97–110. URL: Link
Lipniewicz R. Tax Administration and Risk Management in the Digital Age. Information Systems in Management, 2017, vol. 6, no. 1, pp. 26−37.
Stehn J. International Trade in Cyberspace: How to Tax Digital Goods. Journal of Economic Integration, 2003, vol. 18, no. 2, pp. 243–265.
Gryzunova N.V., Kiseleva I.A., Kolchin S.P. et al. Evolutionary Aspects of Taxation and Tax Analysis. Prague, Vědecko vydavatelské centrum Sociosféra-CZ, 2019.
Thaler R.H., Sunstein C. Nudge. Arhitektura vybora [Nudge: Improving Decisions About Health, Wealth, and Happiness]. Moscow, Mann, Ivanov i Ferber Publ., 2018, 240 p.
Thaler R.H. Novaya povedencheskaya ekonomika: pochemu lyudi narushayut pravila traditsionnoi ekonomiki i kak na etom zarabotat' [Misbehaving: The Making of Behavioral Economics]. Moscow, Eksmo Publ., 2018, 384 p.
Belyanin A.V. [Richard Thaler and behavioral economics: From the lab experiments to the practice of nudging]. Voprosy Ekonomiki, 2018, no. 1, pp. 5–25. (In Russ.) URL: Link
Thaler R.H. Advances in Behavioral Finance, Vol. II (Roundtable Series in Behavioral Economics). Princeton, Princeton University Press, 2005.