Risk–based approach and digital tools in the tax control system
Keywords:
taxes, tax risks, identification of tax risks, mechanism for assessing and monitoring tax risks, ASUR, tax policy, risk profile, tax administrationAbstract
The article discusses the implementation of a risk–based approach and digital risk management tools for non–compliance with tax legislation in the practical activities of tax authorities, as well as an assessment of the degree of compliance of risk–based approaches used in the Republic of Belarus with international practices and standards. The paper analyzes the institutional and technological mechanisms for managing tax risks, including the use of ASUR and integrated MNS platforms («Tax calculation», «Control work», «Invoice accounting», «Personal income accounting»). It is shown that digitalization contributes to the transition from selective control to analytical and preventive risk management, and the main directions for further improvement of the system are identified.
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