For citation:
Ryndina A. O. The impact of digital platform development on tax administration effi ciency. Journal Izvestiya of Saratov University. Economics. Management. Law, 2025, vol. 25, iss. 4, pp. 375-386. DOI: 10.18500/1994-2540-2025-25-4-375-386 , EDN: EPWSYL
The impact of digital platform development on tax administration effi ciency
Introduction. Cadastral systems are the cornerstone of state infrastructure, performing a dual but an interconnected function: ensuring the fiscal stability of the state and guaranteeing the property rights of entities. Firstly, they systematically form and administer the taxable base. This is achieved through comprehensive registration, accounting, spatial localization and scientifically substantiated valuation of all types of real estate (land, buildings, premises, etc.), creating a verified information base. Secondly, the cadaster acts as a key institution for guaranteeing the property rights of individuals and legal entities. Theoretical analysis. The implementation of the digital platform “National Spatial Data System” will allow to create a universal tool including unified data intended for aggregation, systematization and ensuring interoperability of spatial data generated by a wide range of federal executive bodies. The implementation of such a system will have a transformative effect on tax administration and tax control procedures, which will serve as a catalyst for the transition from discrete and fragmented operational procedures to an integrated, analytically sound and highly automated paradigm of fiscal management. Based on open data, the analysis of the spatial data system implementation results and its impact on the possible increase in the efficiency of tax administration of property taxes was carried out. Results. The conducted analysis of the National Spatial Data System (NSDS) integration allows us to conclude that this system is positioned as a fundamental infrastructure component consolidating heterogeneous spatial data and ensuring the formation of a unified information field. The purpose of this is to significantly optimize the quality and increase the efficiency of public administration in the field of land relations and management of real estate. The empirical experience of the Republic of Tatarstan, demonstrating a positive correlation between the implementation of the NSPD and the dynamics of fiscal revenues (in particular, tax revenues), serves as a convincing illustration of the implicit potential of modern geoinformation technologies, which act as a powerful catalyst for the socio-economic development of both individual regions and the state as a whole.
- Popov S. O. The state role in the investments development in Russia’s digital economy. Izvestiya of Saratov University. Economics. Management. Law, 2021, vol. 21, iss. 2, pp. 135–140 (in Russian). https://doi.org/10.18500/1994-2540-2021-21-2-135-140
- Lobanova V. E. Industry 4.0. The use of new digital platforms in the field of land and property relations. Evolyutsiya rossiyskogo prava: materialy XX Mezhdunarodnoy nauchnoy konferentsii molodykh uchenykh i studentov [Evolution of Russian Law: Proceedings of the XX International scientifi c conferences of young scientists and students]. Ekaterinburg, Ural State Law University Publ., 2022, pp. 720–724 (in Russian). EDN: OVVPHK
- Pylaeva A.V., Kolchenko O. V. Monitoring of the real estate market in the context of the creation of the national system of spatial data. Interexpo GEO-Siberia, 2023, vol. 1, no. 2, pp. 65–73 (in Russian). https://doi.org/10.33764/2618-981X-2023-1-2-65-73, EDN: YZWJXP
- Martynova E. V. The formation and quality assurance directions of the National Spatial Data Infrastructure. Theory and Practice of Social Development, 2023, no. 4 (182), pp. 109–114 (in Russian). https://doi.org/10.24158/tipor.2023.4.14, EDN: XYKMUI
- Pylaeva A. V., Akinin M. V. Artifi cial Intelligence and Neural Networks – Tools for Cadastral Valuation of Real Estate as Part of the National Spatial Data System. Property Relations in the Russian Federation, 2024, no. 4 (271), pp. 23–31 (in Russian). https://doi.org/10.24412/2072-4098-2024-4271-23-31
- Krasilnikov O. Yu. The role of artifi cial intelligence in the development of ecosystems in the Russian economy. Izvestiya of Saratov University. Economics. Management. Law, 2023, vol. 23, iss. 2, pp. 146–152 (in Russian). https://doi.org/10.18500/1994-2540-2023-23-2-146-152, EDN: GQSWPT
- Batashev R. V., Tukhugov Ya. Sh. Prospects for the Digital Transformation of Tax Administration within the Framework of the OECD Tax Concept. Economy and Business: Theory and Practice, 2024, no. 12–2 (118), pp. 40–43 (in Russian).
- Tselniker G. F., Murzagaliev R. T. Prospects for improving tax control in the Russian Federation. Law and State: Theory and Practice, 2025, no. 3, pp. 638–641 (in Russian). https://doi.org/10.47643/1815-1337_2025_3_638
- Korobova A. P., Sviridova A. V. Methods of increasing the effi ciency of tax authorities in collecting corporate property tax. Law and State: Theory and Practice, 2024, no. 5, pp. 153–155 (in Russian). https://doi.org/10.47643/1815-1337_2024_5_153, EDN: FCJWTV
- Bogachev S. V., Mandroshchenko O. V., Antonova M. B. Aspects of the use of geoinformation technologies in the administration of property taxes. Economic Systems, 2024, vol. 17, no. 1 (64), pp. 99–106 (in Russian). https://doi.org/10.29030/2309-2076-2024-17-1-99-106
- Tsoraeva E. N., Mezhyan S. A. Analysis of compliance with rules of land use and development in the implementation of the investment project. Regional’nye problemy preobrazovaniya ekonomiki [Regional Problems of Economic Transformation], 2024, no. 12 (170), pp. 483–494 (in Russian). https://doi.org/10.26726/rppe2024v12aspzz, EDN: KOCVMI
- Uzdenova F. M., Semenova L. U., Mamkhyagov M. A. Tax administration in ensuring tax revenues. NaturalHumanitarian Studies, 2024, no. 2 (52), pp. 349–353 (in Russian). EDN: DHJECW
- Basnukaev M. Sh., Ibragimov M. A. Tax Administration of Property Taxes and Tax Security of the Region. Bulletin of CI RAS. Series “Social and Humanitarian Sciences”, 2025, no. 2 (13), pp. 9–14 (in Russian). https://doi.org/10.69537/VKNIIRAN.GUMNAUKI.2025.13.2.001
- Shafeeva E. I., Fazliakhmetova A. R. The state program “National spatial data system” and the problems that arise during its implementation. Russian Electronic Scientifi c Journal, 2025, no. 2 (56), pp. 299–307 (in Russian). https://doi.org/10.31563/2308-9644-2025-56-2-299-307
- Anashkin P. A., Kazantsev N. N., Serebryakov S. V. Information support for management tasks in the conditions of digital transformation. Interexpo GEOSiberia, 2022, vol. 1, pp. 86–92 (in Russian). https://doi.org/10.33764/2618-981X-2022-1-86-92, EDN: BGBYPZ
- Barsukova G. N., Karpenko A. A., Puzanova D. S. The role of the national spatial data system in land resources management, regulation of land and property relations. Moscow Economic Journal, 2025, vol. 10, no. 1, pp. 57–73 (in Russian). https://doi.org/10.55186/2413046X_2025_10_1_5