Substantiation of Necessity to Transform Models of Tax Control in Digital Economy: Interrelation of Principles, Forms and Methods of Implementation

The development of digital economy creates challenges and fixes new rules for tax-payers and taxation bodies, which results in intensive changes in the field of tax control and the whole list of its mechanisms, forms and concrete methods of implementation. Study of tax control problems and its impact on taxation is especially important for small organizations, as in their work taxes form a serious element of costs. The article identifies lines of transforming models of tax control in digital economy. The authors analyzed acute changes in regulatory documents in view of research objectives. It was shown that tax control with advanced digital technologies can provide, on the one hand, transparency and on the other hand, predicting of tax relations, which gives an opportunity to build the most complicated and individualized tax system, which was made acute by the shift in retrospective from the flat scale of taxation to differentiated one. In practice tax monitoring, control over on-line cash-desks and system of retail payments, realization of ASK system VAT-2 proved the joint development of tax control and accompanying digital technologies. It can help optimize tax relations by increasing sustainability of small business organizations sensible to tax burden and check-ups, as tax accounting and interaction of small business organizations and tax bodies become transparent and predictable, while tax risks are minimized. Introduction of information technologies can speed up the process of managerial finance decisionmaking, put relations between tax bodies and tax-payers on a new level, which can promote further transformation of the model of running business, business-processes of organizations and traditional concept of tax control. Digitalization of tax control aims at increasing values of its efficiency, provision of transparency of taxation, which can make tax relations more predictable and raise organization sustainability.

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