Transaction costs of tax administration in the context of digital transformation of tax institutions and business processes in the Republic of Belarus
Keywords:
tax system, tax administration, tax control, digitalization of taxation, transaction costs of tax administration, transformation of tax costs, digital tax institutions, institutional theoryAbstract
The paper examines changes in the tax administration system of the Republic of Belarus, which are influenced by the digitalization of the economy and the development of electronic interaction with taxpayers. The study is based on an institutional approach and aims to identify changes in the distribution of costs associated with the execution of tax obligations and the implementation of tax control. It has been established that the decrease in the intensity of direct tax control and the number of inspections has been accompanied by an increase in the voluntary execution of tax obligations and the development of risk-based administration methods. The analysis shows that the introduction of digital tools does not lead to the disappearance of tax-related costs, but rather changes their internal structure and distribution among the participants in tax relations. Previously, a significant portion of expenses was associated with conducting audits, administrative support, and ensuring the government's control functions.
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