APPLICATION OF QR-CODES AS A WAY TO ENHANCE EFFECTIVE INTERACTION BETWEEN TAXPAYERS AND TAX AUTHORITIES
Analysis of the theoretical foundations of modern taxation provides an understanding of the role of taxes not only as a regulator of relations arising between public authorities and taxpayers, but also as an effective tool aimed at creating favorable conditions for the socio-economic development of the regions of the Russian Federation. The purpose of the research is to show that modern information and communication technologies bring changes to the existing structure of relationships between tax authorities and taxpayers, simplify the procedure for paying mandatory payments and increase the efficiency of the fiscal system as a whole. It is argued that the important direction in the activity of the Federal Tax Service of Russia is to reduce the administrative burden, create the most convenient and comfortable environment for taxpayers, in their interaction with each other and with tax authorities in the course of fulfilling tax obligations. The analysis of scientific works of domestic researchers allowed the authories to draw a conclusion about the importance of dialogue and the need for exchanging feedback in the relationships between tax authorities and taxpayers, with the help of modern information and communication technologies, the use of which will accelerate the payment of mandatory payments and will match similar processes being implemented in developed countries. A conclusion is substantiated that the fiscal function of taxes should be carried out taking into account their social purpose, which can be fulfilled by delegating some control measures to taxpayers, by paying mandatory payments using a two-dimensional bar code - a QR-code that can be conveniently provided in the personal office of the taxpayer upon the relevant electronic request. At the initial stage, this technology is proposed to be used to facilitate the verification of the reliability of information about the counterparty and its cash registers using existing services implemented by the Federal Tax Service of Russia. The research methods used help the taxpayer to automate the tax management process and relations with tax authorities in terms of collecting information on the expected payments and their details, the payment period, and data on the taxpayer. Based on the conducted research, a conclusion is made that the proposed method of paying compulsory payments with the help of modern information and communication technologies will make it possible to depart from the perception of tax authorities as a tough controller, taking into account the emerging trends in improving the development of the domestic tax system, and will improve the efficiency and timeliness of tax collection.