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Open Data in Taxation: Domestic and Foreign Practice of Application

Author: Natalya G. Viktorovа and Dmitry Yu. Yablokov


The article explores the issues of using open data on taxation in Russia and the countries of the G7. It considers the etymology of the term “open data”, and elaborates on the current state of affairs in the domestic theory and practice relating to opening tax information to citizens and businesses. Particular emphasis is placed on legal regulation of the domain in the United States, which is the leader in the publication of open data. For the purpose of comparison, the authors take a close look at Russia’s regulations concerning the placement and distribution of open data sets by tax authorities. Finally, the paper identifies problems and proposes approaches to the formation of open data to improve the efficiency of public administration in the tax field and transparency of tax administration.

Keywords: tax; taxation; open data; legal regulation; public administration

For citation:

Viktorovа N. G., Yablokov D. Yu. Otkrytye dannye v nalogooblozhenii: otechestvennaya i zarubezhnaya praktika primeneniya [Open Data in Taxation: Domestic and Foreign Practice of Application]. Izvestiya Uralskogo gosudarstvennogo ekonomicheskogo universiteta – Journal of the Ural State University of Economics, 2016, no. 2 (64), pp. 21–30.