N. A. Filippova, T. V. Sergacheva. Assessment of the Conditions and Results of Adoption of Nalog-3 Automated Information System by the Tax Authorities of a Region

UDC 336.02

N. A. Filippova, T. V. Sergacheva. Assessment of the Conditions and Results of Adoption of Nalog-3 Automated Information System by the Tax Authorities of a Region

FILIPPOVA Natalia Alekseevna, Doctor of Economic Sciences, Professor at the Department of Finance and Credit, National Research Mordovia State University (Saransk, Russian Federation) (e-mail: nata.filippova.54@mail.ru). ORCID: http://orcid.org/0000-0001-5369-4024

SERGACHEVA Tatiana Vladimirovna, Senior Specialist — Expert at the Department of Information Technologies, Directorate of the Federal Tax Service of Russia in the Republic of Mordovia, Student Pursuing a Master’s Degree at the Department of Finance and Credit, National Research Mordovia State University (Saransk, Russian Federation) (e-mail: tata180180@yandex.ru). ORCID: http://orcid.org/0000-0002-5907-5598

Key words: region, informatization, information systems, information technology, tax authorities, Nalog-3 automated information system

Abstract. The paper substantiates the necessity of using information systems and technologies in the work of the tax authorities; a brief analysis of the previous and current information systems is given; the features and benefits of the new Nalog-3 automated information system are also considered.

Synopsis. Introduction: currently, the Federal Tax Service of Russia pays great attention to the issues of informatization. This is due to the fact that the tax service of Russia is leading among many government agencies by the level of information technology. Further improvement of information and technical support of its activities, introduction of new information and telecommunication technologies, development of E-services is a strategic priority of the tax authorities of Russia and its regions.

Materials and Methods: scientific publications, reports, and orders of the Federal Tax Service of Russia were used as well as the reporting data of the Directorate of the Federal Tax Service of Russia in a specific region. Principles of the systemic and integrated approaches were adopted; the general scientific methods and techniques were also used.

Results: an analysis of information potential necessary for automation of all core functions of tax administration at the local level is given. Identified and classified are the reasons for which there is a need to move from the current system of electronic data processing to an entirely new automated system Nalog-3, which is an intelligent system in the homogeneous information space together with the information resources centralized at the federal level, with a unified policy and strategy of development of information infrastructure and information security.

Discussion and Conclusions: the results of the study allow to make a number of recommendations, which prove that the transition to the new fundamental technology of tax administration will allow to increase the information content of the electronic services of the tax authorities for the taxpayer through improving the quality of E-services and expanding their range. In addition, the efficiency of tax administration will increase; the overall level of tax abuse will reduce as well as the workload of the tax authorities.


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Contribution of the authors:

FILIPPOVA Natalia Alekseevna — academic advising, specification of the concept and methodology of the article.

SERGACHEVA Tatiana Vladimirovna — writing and revision of the article.

For citation: Filippova N.A., Sergacheva T.V. Assessment of the Conditions and Results of Adoption of Nalog-3 Automated Information System by the Tax Authorities of a Region. REGIONOLOGIYA = REGIONOLOGY. 2017; 1(98):79—91.

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