Development of tax control in the context of digitalization of the economy

Tax control is the main fiscal and regulatory tool of the modern economy, and digital technologies, in turn, are the main tool of tax control. The article considers the impact of digitalization processes occurring in the modern economy on tax control procedures. Modernization of tax processes is explained by the active use of the latest digital technologies in tax administration in the form of various tools in order to minimize tax risks from tax evasion of legal entities and individuals. As an example, a comparative analysis of the indicators of the control work of the Departments of the Federal Tax Service of Russia for the Republic of Adygea and the Krasnodar Territory for 2017-2019 has been carried out and conclusions drawn as to how the effectiveness of tax audits has changed in connection with the expansion of the informatization of the tax service. It has also been concluded that improving the efficiency of in-office inspections based on the introduction of new modern technologies can be called a promising direction of the control activity of the tax service, especially since in-office inspections are carried out permanently with almost complete quantitative coverage of all business entities. To make informed management decisions at different levels of management, a comprehensive comparative assessment of the effectiveness of the control work of tax authorities is necessary. In general, it has been noted that the development of digitalization has a positive impact on the effectiveness of tax control and allows moving away from conducting direct tax audits to creating incentives for taxpayers to voluntarily pay taxes and clarify their tax obligations. In addition, digitalization eliminates such a competitive advantage in the market as the tax component, and leads to more favorable conditions for the implementation of business activities and the growth of the state economy

Development of the local taxation system as a basic financial resource of the municipal entities of the Republic of Adygea

The article provides a detailed analysis of local taxation and the revenue base of local budgets of the Republic of Adygea. In particular, the role of local budget revenues in the structure of the consolidated budget of the Republic of Adygea is determined, as well as the structure of local budgets in terms of tax and non-tax revenues.Since local taxes make up an important part of revenues, the main attention is focused on the dynamics of revenues from land tax and property tax and factors affecting the volume of revenues from these taxes.Characteristic trends of local taxation in Adygea have been identified on the basis of the research and conclusions have been drawn on the sufficiency of financial resources for a complete fulfillment of the powers of local authorities and the need for additional gratuitous income. The directions of solving the financial problems of municipalities have been proposed

Problems of agroleasing development in the system of the regional AIC

The article considers peculiarities of agroleasing in the sphere of a regional agro-industrial complex, proposals for its further successful development have been formulated. The agro-leasing market in the Krasnodar Territory is analyzed, its negative and positive aspects are revealed