Problems of personnel, information and technological support of tax management: system approach

Yevgeny N. Yevstigneyev, Natalya G. Viktorova


The article considers one of the vital issues due to the development of global technologies in the field of tax management, because in each subject area it is necessary to develop and implement effective strategies that can adequately meet the challenges of the modern world. To solve this semistructured problem the tax management is presented and studied as a system integrating developments in various fields of scientific knowledge and application solutions. It identifies and characterizes the content-related and supporting parts of the taxation management as a complex system. On the basis of qualitative analysis it carries out the structuring of the problems “personnel - information - technology”, specified its key directions: continuing professional education, cloud computing, Big Data, mobile learning, mass open and distance (online) courses, personal learning environments, Smart-structures. It considers possibilities and prospects of the Web 2.0 technology that allows to obtain fundamentally new effects - research, social, economic, managerial and educational ones. The subsequent comparison of the Russian realias with international experience and trends in the context of the technologies development in Russia has allowed to conclude that there is a lag in training and retraining of the current personnel. Under each direction proposals are articulated aimed at overcoming the gap and to achieving international standards of training creative personnel, reviewing organization of educational activities in regard of prospects and opportunities of social services of the second generation Internet. A conclusion is made about the necessity of full-scale studies of the tax management system by bringing together the efforts of scientists and empirics on the basis of the modern technologies and organizational decisions. The following direction of further work have been worked out: investigation of the tax management as an open, dynamic and non-reflex system on the platform of Web 2& Web 3; theoretical and methodological study of problems of continuous professional education and personnel maintenance; preparation of textbooks through implementation of the network form of educational programs.


Big Data; Web 2.0; taxation; tax management; complex system; personnel; Information; technologies; continuous professional education; cloud computing; Big Data; mobile learning; mass open and online courses personal learning environment; Web 2.0


Tikhomirov V. P. Mir na puti k Smart Education: novye vozmozhnosti dlya razvitiya [The world on the way to Smart Education: new opportunities for development]. Available at:

Evstigneev E. N. Economic and other aspects of tax management as difficult system. In Maiburov I. A., Ivanov Yu., Tarangul L. L. (eds). Ekonomika nalogovykh reform [Economy of tax reforms].  Kiev, Alerta Publ., 2013. Pp. 56–65. (In Russian).

Traxler J. Current State of Mobile Learning. Mobile Learning: Transforming the Delivery of  Education and Training. Edmonton, 2009.

Bugaychuk K.L. Massive open online courses: history, typology, perspectives. Vysshee obrazovanie v Rossii = Higher Education in Russian. 2013. № 3.  С. 148–155. (In Russian).

Starodubtsev V. A. Sozdanie personal'noi obrazovatel'noi sredy prepodavatelya vuza [Creation of the personal educational circle of the teacher of higher education institution]. Tomsk Polytechnical University Publ., 2012. 124 p.

Tikhomirova N. V. Global'naya strategiya razvitiya Smart-obshchestva. MESI na puti k Smart-universitetu [Global development strategy of Smart-society. MESI on the way to Smart-university]. Available at:

Titova S. V., Filatova A. V. Tekhnologii Veb 2.0 v prepodavanii inostrannykh yazykov [The Web technologies 2.0 in teaching foreign languages]. Moscow, IKAR Publ., 2014. 100 p.

O,Reilly T. What Is Web 2.0? Design patterns and business models for the next generation of software.  Available at:

Lee S., Berry M. Effective E-Learning through Collaboration. Coming of Age: Introduction to the new world wide web.  Available at:

Anderson P. What is Web 2.0? Ideas, technologies and implications for education. Available at:

Brown J., Adler R. Minds on Fire: Open Education, the Long Tail, and  Learning 2. Available at:

Patarakin E.D. Sotsial'nye servisy Veb 2.0 v pomoshch' uchitelyu [The social Web services 2.0 for the aid to the teacher]. Moscow, Publ., 2007. 64 p.

Vylkova E.S. Nalogovoe planirovanie [Tax Planning]. Moscow, Yurait Publ., 2011. 639 p.

Evstigneev E.N., Viktorova N.G. Information, technological and personnel aspects of tax management. Ekonomika. Nalogi. Pravo = Economy. Taxes. Law, 2014, no. 6, pp. 95–100. (In Russian).

Evstigneev E.N., Viktorova N.G. Nalogovyi menedzhment i nalogovoe planirovanie v Rossii [Tax management and tax planning in Russia]. Moscow, Infra-M Publ., 2012. Pp. 222–261. (In Russian).

Chernik D.G. (ed.) Vvedenie v ekonomiko-matematicheskie modeli nalogooblozheniya [Introduction to economic-mathematical models of the taxation]. Moscow, Finansy i statistika Publ., 2000. 256 p.

Goncharenko L.I., Pinskaya M.R. Scientific seminar on problems of formation and development of a conceptual framework of public finance. EkonomikaNalogi. Pravo = Economy. Taxes. Law, 2014, no. 2, pp. 156–158. (In Russian).

Golitsyna I.N., Polovnikova N.L. Mobile training as new technology in education. Obrazovatel'nye tekhnologii i obshchestvo = Educational Technologies and Society, 2011, no. 1, pp. 241–252. (In Russian).

Makarchuk T.A., Minakov V.F., Artemev A.V. Mobile learning based on cloud services. Sovremennye problemy nauki i obrazovaniya = Modern Problems of Science and Education, 2013, no. 2. Available at: (In Russian).

Evstigneev E.N., Viktorova N.G. Method of calculating the number and workload of personnel at tax returns acceptance inspection. Izvestiya Irkutskoy gosudarstvennoy ekonomicheskoy akademii (Baykalskiy gosudarstvennyy universitet ekonomiki i prava) = Izvestiya of Irkutsk State Economics Academy (Baikal State University of Economics and Law), 2012, no. 6. Available at: (In Russian).


Copyright (c) 2015 Yevgeny N. Yevstigneyev, Natalya G. Viktorova

eLibrary logoeLibrary logo  DOAJ logo ERIH PLUS logo 

© Journal of Tax Reform : ISSN 2414-9497 (online), ISSN 2412-8872 (print)