MAIN DIRECTIONS OF DEVELOPMENT OF ELECTRONIC SERVICES OF THE TAX AUTHORITIES OF THE REPUBLIC OF BELARUS

Abstract

The article deals with the development of electronic services in the activities of tax authorities in the Republic of Belarus. We have studied the foreign experience of organizing electronic services of tax authorities, the main characteristics of which are increasing the transparency of their services, accessibility, and ease of use through the use of ICT and the Internet, developing similar models for providing electronic services by tax authorities, independence from the specifics of the country, changing the public perception of the role of fiscal policy and tax authorities in the national economy. The analysis of the organization of electronic Declaration the tax authorities of the Republic of Belarus. Problems of electronic declaration are revealed. The article substantiates the prospects for expanding the scope of electronic services of tax authorities in the Republic of Belarus, which include: creating a software product that allows you to record different types of income received by an individual and expenses incurred by them; expanding the list of prepared electronic documents; interacting with developers of accounting programs in order to provide information from accounting programs.