INTRODUCTION AND USE OF THE TAXPAYER PROFILE: RUSSIAN AND FOREIGN EXPERIENCE

Abstract

To date, the introduction of a digital taxpayer profile is an important direction in the implementation of the national project "Digital Economy". However, in some cases, the relevance, accessibility and quality of information received from the authorities, which is necessarily necessary for the digitalization of the tax administration, are not at a high enough level. Companies are interested in applying new tax technologies to meet the new requirements for electronic reporting, but, more importantly, to use automation so that their tax functions work more accurately and efficiently. The authors of the article present measures, the implementation of which will create additional conditions and improve the quality of the service that performs registration in the Unified Identification and Authentication System; the information that can be obtained through the online services of personal accounts, depending on the status of the taxpayer (legal entity, individual entrepreneur, individual) is given; the foreign experience of using the taxpayer's digital profile is shown.